2000 (5) TMI 314

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..... he Respondent. [Order per : Lajja Ram, Member (T)]. - This is an appeal filed by the Revenue against the order in appeal dated 10-3-1994 the Collector of Central Excise (Appeals), Madras. The respondents are M/s. Kranes Kraft and Control (P) Ltd. The matter relates to the availment of small scale exemption under Notification No. 175/86-CE dated 1-3-1986 when the last clearance towards the elig .....

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..... rder. It is mentioned therein that upto 22-9-1991 the aggregate value of clearances of the respondents was Rs. 18,10,112/- . On 3-9-1991 they cleared crane valued at Rs. 7,22,000/-. As towards the eligibility limit they had a balance of Rs. 1,89,888/-, they bifurcated the value of Rs. 7,22,000/- in two - one for exemption for Rs. 1,89,888/- and another for Rs. 5,32,112/- towards payment of appropr .....

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