2009 (3) TMI 766

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..... ent. [Order per : Archana Wadhwa, Member (J)]. After hearing both sides, we find that the appellants were engaged in manufacture of PVC Hose pipes during the relevant period and was availing benefit of Small Scale Exemption Notification No. 16/97-C.E., which provided concessional rate of duty subject to the condition that no Modvat credit stand availed by them. However, subsequently w.e. .....

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..... uld be allowed to continue to avail benefit of earlier notification No. 16/97-C.E. The said plea of the appellant was accepted by Commissioner (Appeals), subject to condition that credit so availed by the appellant should be reversed. The appellant is before us only against the above condition attached by the appellate authority on the sole ground that the show cause notice did not envisage or pro .....

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