2006 (8) TMI 210

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..... e respondent is engaged in the manufacture of Decalcon Trasfers (Ceramic Trasfers). The respondent holds Central Excise Registration Certificate in terms of the Central Excise Tariff Act, 1985. The respondent has availed the benefit of Small Scale Industry in terms of the Notification No. 1/1993 dated 28-2-1993. 3. The Deputy Commissioner of Central Excise issued a show cause notice, denying the .....

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..... Act, 1944 ('the Act' for short). The matter was heard. Reply was obtained. Thereafter, the Deputy Commissioner dropped the proceedings in the light of the show cause notice dated 20-3-2001 and directed to refund the amount payable to the respondent. Against the order of the Deputy Commissioner, an appeal was filed by the revenue before the Commissioner. The appeal stood dismissed. The revenue file .....

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..... e three authorities have held against the revenue. While so holding, the Tribunal would refer to the judgment delivered in the case of Swarup Fibre Industries Ltd. v. Commissioner of Central Excise, Meerut, reported in 2000 (120) E.L.T. 510 (Tribunal). 7. We have seen the aforesaid judgment of the Tribunal. The Tribunal in the said judgment, has chosen to rely on two more judgments of the Tribuna .....

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