CCE Vs. AMBIKA SCREEN WORKS

JUDGEMENT

(1.) The appeals of the Revenue are directed against the order -in -appeal No. 491 -493 -CE/IND/APPL -I/03. dated 29.8.2003 wherein the Commissioner (Appeals) has held that the parts of Kerosene Stove manufactured by the respondents remained exempted under Small Scale Exemption Notification No. 41/94 -CE.

(2.) We have perused the record and heard both sides. The Commissioner (Appeals) passed the order following the dictum in the judgment of the Apex Court in the case of CCE v. Universal Electrical Industry 2003 (153) ELT 266 (SC) : 2003 (108) ECR 21 (SC).

(3.) The contention of the Revenue is that, the Commissioner (Appeals) has passed the order without considering the judgment of the Apex Court in the case of CCE, Ahmedabad v. Jalaram Wood Crafts (P) Ltd. 2003 (153) 251 (SC).