1999 (12) TMI 632

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..... per : S.S. Kang, Member (J)]. The appellants, M/s. Bihar State Electricity Board filed this appeal against the order-in-original dated 22-7-1997 passed by the Commissioner of Central Excise. In the impugned order, the clearance of seven units of Bihar State Electricity Board was clubbed together and the benefit of exemption notification is denied. 2. Ld. Counsel, appearing on behalf of th .....

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..... khs, which is the prescribed limit at the relevant time for the benefit of small-scale exemption notification. He submits that such clearances of some of the units were more than Rs. 7.5 lakhs and, therefore, after availing the benefit of exemption notification, units are liable to pay duty in accordance with law. 4. Heard both sides. 5. In the impugned order, the clearance of manufacturing un .....

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..... separate consideration. 6. Respectfully following the decision of the Tribunal, we hold that the clearances of the factories of appellants, cannot be clubbed together and all the units are entitled for the benefit of small-scale exemption separately. 7. In respect of penalty, we find that in the impugned order, the provisions of Sections 11AC and 11AB were invoked by the adjudicating authorit .....

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