2004 (3) TMI 636

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..... Order per : Archana Wadhwa, Member (J)]. The appellants have made a prayer for decision on merit. Accordingly, we have heard Shri Vimlesh Kumar, learned S.D.R. and have gone through the impugned orders. Assistant Commissioner, vide his impugned order dropped the show cause notice raising demand of duty of Rs. 56,222.49 and Rs. 8,223.62 against the appellants on the ground that during the fin .....

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..... here in case the manufacturer has been availing the exemption under this notification or any of the specified notification during the preceding financial year. The appellants have claimed that during the financial years 1987-88, 1988-89 and 1989-90, they had been claiming benefit of SSI exemption. As such, they are entitled to the Notification No. 175/86 in terms of 4(b) of the same. In view of th .....

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