2006 (3) TMI 454

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..... Kang, Vice-President]. Heard both sides. The appellant filed this appeal against the Order-in-Appeal dated 12-2-2004 passed by the Commissioner (Appeals), Central Excise whereby the benefit of SSI exemption notification was denied on the around that for the previous financial year, the clearances by the appellant are more than Rs. 3 crores. 2. The contention of the appellants is that bene .....

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..... his fact was also admitted by the appellant that goods were manufactured as their behalf during the year 1998-99 and they filed declaration under KVS Scheme. Therefore, the appellants are not entitled for the benefit of SSI exemption during the year 1997-98. 4. We have gone through the appeal memo and in the statement of facts, the appellants admitted that Show-cause notice was issued on 30-9-99 .....

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