1998 (5) TMI 154

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....nt. [Order per : Justice U.L. Bhat, President]. -  The only question arising for consideration is whether the Collector (Appeals) was justified in denying appellant the benefit of SSI Exemption Notification 175/86 and in reversing the order passed by the Assistant Collector which extended the benefit. 2. The unit of the appellant started functioning in 1981. Appellant applied to the D....