LAWS(KAR)-2006-8-73

UNION OF INDIA Vs. MULDER INDIA P LTD

Decided On August 24, 2006
UNION OF INDIA Appellant
V/S
MULDER INDIA (P) LTD Respondents

JUDGEMENT

(1.) REVENUE is before us in this appeal.

(2.) THE 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.) ACCORDING to the learned Counsel for the revenue, the respondent derived benefit, which according to him would amount to unjust enrichment in terms of the laws governing such enrichment. After hearing the learned Counsel for the appellant, we have carefully seen the material on record.