TaxTMI 
TaxTMI 
1995 (11) TMI 184
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.... Ms. Bharati Chavan, JDR, for the Respondent. [Order per : R. Jayaraman, Member (T)]. - Though this day only stay application was listed for hearing, after hearing both the sides, since the arguments canvased are the same as for disposal of the appeal and since both sides were agreeable to dispose of the appeal, we have taken up the appeal itself for disposal after granting waiver of pre dep....
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....ace and finally change in the name was effected by the Director of Industries by issuing the certificate on 21-7-1990. We also perused the particular certificate, where nothing else was changed by the Director of Industries excepting the name from M/s. Sevenille Petro Chemicals Industries Pvt. Ltd. to M/s. Kedia Organic Chemicals Pvt. Ltd. All other aspects of the earlier registration certificate ....
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....ve made applications and this change in name has also been given due approval. In the circumstances, we do not see any merit in the department's objection that the SSI benefit could be denied merely because of the change in the name of his firm. Giving an example, if the name of a particular individual is changed by a Gazette Notification, that does not mean that whatever benefit he has already go....