1997 (8) TMI 130

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order of Collector of Central Excise (Appeals), New Delhi, dated 5-12-1991. 2. The appellants have forwarded written submissions dated 4-8-1997. We have therefore, perused the records including the above submissions and heard the ld. DR. 3. The appellants have stated that they are an SSI un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sued by the District Industries Officer, Jodhpur, they were earlier granted similar concession under Notification No. 124/87. They later produced a certificate from Director of Industries and this was required to be accepted in view of the circular of the Ministry of Finance, Department of Revenue No. 354/8/88-TRU, dated 12-4-1989 read with 356/46/88-TRU. The letter directs the Collector to accept....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submissions. We observe that the appellant is correct to the extent of pointing out that the authorities below were required to take into consideration the Government of India instructions and circulars, including those issued by the TRU. A copy of the circular which has been filed by them refers to SSI units under Notification Nos. 36/87 and 124/87. 10. The appellant has mentioned that th....