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        CEGAT Chennai grants SSI benefit to individual units under Notification No. 175/86, setting aside impugned order.

        TANSI Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI

        TANSI Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI - 2001 (131) E.L.T. 131 (Tri. - Chennai) The Appellate Tribunal CEGAT, Chennai allowed the appeals by Tamil Nadu Govt. Undertaking, granting SSI benefit under Notification No. 175/86 to individual units, not clubbed together. The Tribunal cited judgments of the Apex Court to support their decision. The impugned order was set aside, and appeals were allowed with consequential relief, subject to unjust enrichment provisions.

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