1999 (9) TMI 714

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..... The issue involved is grant of exemption under Notification No. 175/86 to the respondent. The respondent is a small scale manufacturer. They manufacture resin bonded Bamboo Mats falling under sub-heading 4408.90 of the CETA, 1985. They also manufacture phenol formaldehyde resin falling under sub-heading 3909.51. They claimed for the financial year 1990-91, exemption upto Rs. 20,00,000 for cl .....

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..... L.T. 30 (T). The Revenue are in appeal before us against this order of the Collector (Appeals). 2. Both sides submit that the Tribunal s order in Purushotham Gokuldas Plywood Company case has not been set aside by any higher authority. Collector (Appeals) was therefore correct in following this order as he was bound by that order. In the present appeal also, no error has been pointed out in the .....

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