9911796707
TMI Blog2000 (2) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Revenue, the matter relates to the small scale exemption under Notification No. 175/86-C.E., dated 1-3-1986 when the manufacturer was having two units one at Ahmedabad and the other at Mumbai and the Mumbai Unit was not having Small Scale Registration while the Ahmedabad Unit was having such a Registration. There is no dispute that both the units belonged to the same manufacturer. The C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period 1988-89 onwards. We are proceeding to deal with the matter on merits after hearing Shri. R.S. Sangia, JDR. 4. The only ground taken by the Revenue is that by clubbing the clearances of two units out of which one was unregistered an unintended benefit has been given to the manufacturer as with regard to the unregistered unit, he was not eligible for the benefit of small scale exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent that the benefit of small scale exemption will not be available to the Mumbai unit of the manufacturer and the duty liability will have to be calculated independently with regard to Mumbai Unit. Of course, the Ahmedabad unit would be eligible for small scale exemption subject to the conditions of the Notification. The rest of the order is left undisturbed. 8. With these observations, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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