SUMMERKING ELECTRICALS PVT. LTD. Vs. CCE, GHAZIABAD

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Appeal No. 94 -CE/GZB/2003 dated 27.2.2003. The operative portion of the order reads as under:

(2.) WE have perused the record and heard the learned SDR. It is to be noted that the Department had not challenged the finding in the adjudication order regarding the eligibility of the units for exemption based on the value of the goods cleared. It is not condition in the exemption Notification that the units must be registered with the Central Excise Department. In fact, the policy of the Department is not to insist on the registration of small and tiny units since that only increases the work load of the manufacturers and the Departments without gain to either side. The issue also remains covered in favour of the appellants under the aforesaid order of the Tribunal. In view of what is stated above, the appeal is allowed after setting aside the impugned order.