THE COMMISSIONER OF CENTRAL EXCISE Vs. VADAPALANI PRESS

JUDGEMENT

(1.) This appeal is filed by the Department challenging the Final Order No. 101 of 2007, dated 31.1.2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai, by raising the following questions of law:

(2.) 1. The first respondent is engaged in the manufacture of printed cartons and they availed the 'Small Scale Industries' exemption under Notification No. 8/2002-CE : , dated 1.3.2002, which exempts goods cleared for home consumption from payment of duty up to aggregate value of Rs.1 Crore.

(3.) We have heard the learned Standing Counsel for the department and the learned counsel for the first respondent and perused the order passed by the Tribunal and other documents.