1994 (1) TMI 136

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....iagarajan, Sr. Advocate, for the Respondent Assessee. [Order per : V.P. Gulati, Member (T)]. - These appeals involve a common issue and are therefore taken up together for disposal. The appeals are against the orders of the Collector (Appeals) under which the Collector (Appeals) has allowed the Respondents, the benefit of Notification 175/86 which the original authority had denied for the re....

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....the person or persons owning it. It may either be sole proprietory, partnership or limited company with partners, Directors changing from time to time. The permanent/provisional certificates issued are valid upto the period of validity indicated therein, and would not become ineffective for the purpose of availing Central Excise exemption just because the unit is leased on rent. Moreover, legally ....

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.... these certificates. However, we observe that the competent authority who had issued the certificate would be the one who can give any authoritative view as to the validity of the certificates whenever a manufacturer holding SSI certificate leases out the factory and the authorities below should have taken the opinion of the Director of Small Scale Industries or the competent authorities who issue....