https://www.taxtmi.com/caselaws?id=83034 Eligibility for exemption under Notification No. 175/86 depended on whether the small scale industry certificate remained valid when the factory, originally certificated in the lessor's name, was leased to another manufacturer. The lower appellate authority allowed the exemption without obtaining clarification from the issuing authority or examining the governing rules and certificate conditions. The impugned orders were set aside and the matter was remanded for de novo adjudication after hearing the parties and obtaining the views of the competent SSI authorities. en-us Thu, 06 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 11:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83034 Eligibility for exemption under Notification No. 175/86 depended on whether the small scale industry certificate remained valid when the factory, originally certificated in the lessor's name, was leased to another manufacturer. The lower appellate authority allowed the exemption without obtaining clarification from the issuing authority or examining the governing rules and certificate conditions. The impugned orders were set aside and the matter was remanded for de novo adjudication after hearing the parties and obtaining the views of the competent SSI authorities. Case-Laws Central Excise Thu, 06 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83034