1998 (6) TMI 278

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....xcise, New Delhi on a common issue regarding the proper interpretation of Notification 175/86, dated 1-3-1986 as to its applicability in cases where a factory registered with the Directorate of Industries shifts its location to another premises and continues to avail the benefit of the aforesaid exemption during the period when the registration is not with reference to the new address. 3. Both the respondents were registered with the Directorate of Industries and were availing the exemption under the aforesaid notification when they were operating from their original premises. When they shifted their factory to different locations they applied and obtained L-4 licence from the departmental authorities. As regards the requirement of ....

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....ation is valid for the address for which the unit is registered as SSI unit. On this ground it is contended that the benefit of para 4 of Notification 175/86 is not available to the respondent. Another ground raised in the appeal is that the benefit of para 4(b) cannot be extended to them as the words used therein are "were a manufacturer who is manufacturing specified goods in a factory" and the factory after change in location does not remain the same. 3. On behalf of the appellant Collector, Shri S. Nunthuk, learned DR pleaded that the impugned orders in appeal may be set aside accepting the grounds raised in the appeals which he reiterated. He stressed the point that the respondent cannot be said to be registered with the Direct....

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....rned Directorate of Industries would not leave the intervening period prior to the date of issue of such amendment or certificate, as the case may be, uncovered. Moreover, we are also not convinced by the alternative ground raised in the appeal that benefit of para 4(b) cannot be extended to the respondents in these cases as the words used are "where a manufacturer who is manufacturing specified goods in a factory" and that the factory after change in location does not remain the same. It would be seen that paragraph 4 lays down the requirement of registration as a small scale industry with the concerned officer of the State Government, the Directorate of Industries or Development Commissioner, as the case may be, as a condition for availme....