1998 (9) TMI 219

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....t. [Order per : G.R. Sharma, Member (T)]. - In the instant case, the Asstt. Collector of Central Excise, by his Order dated 31-3-1992, intimated the Appellants on the question of approval of their classification lists that "It is observed that your SSI Registration with the said Development Commissioner is provisional one. For availing the exemption benefits under Notification No. 175/86, da....

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....stt. Commissioner. The Appellant's contention that the Bombay High Court has held that trade notices published in favour of the assessees are binding on the Department is seen to be correct. No other reason having been furnished by the Asstt. Collector for denial of the benefit of the notification, I set aside his Order and allow the Appeal with consequential relief if any to the appellant.' Being....

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....t, 1944 puts an embargo on the Collector (Appeals) to exercise such powers; that the ld. Commissioner (Appeals) did not take all the facts into consideration. The ld. SDR, therefore, prayed that the Appeal may be allowed. 3. None appeared for the Respondents. However, since the issue is a simple one, the case was taken up for final decision. 4. Heard the submissions of the ld. SDR.....