TaxTMI 
TaxTMI 
1998 (12) TMI 149
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.... H.K. Jain, SDR, for the Respondent. [Order per : A.C.C. Unni, Member (J)]. - These are three Appeals filed by the above mentioned appellants against two orders passed by Collector (Appeals) dated 29-11-1991 and another order passed by Additional Collector dated 28-8-1991. The issue in all these three Appeals being common, they were taken up together for hearing. 2. When the matter w....
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....hat there is a certificate dated December, 1979 given by the General Manager, District Industries Centre, Nadiad, certifying that M/s. Comet Paints Ltd., Anand is a small scale industrial unit bearing the Registration No. 04-10-220/PMT-SSI, dated 19-6-1976. From the records of Appeal No. 864/92-C (Annexure E to Appeal) it appears that the appellants had filed a copy of the agreement dated 26th Jun....
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....had rightly denied the benefit of Notification 175/86 in the absence of any proof to show that brand name owner was a SSI and it was still in existence or that they had not themselves crossed the clearance limit for continuing to be a beneficiary of Notification 175/86. He referred to the observation made by the Addl. Collector in the impugned order that M/s. Comet Paints Ltd. had ceased the produ....