TaxTMI 
TaxTMI 
1998 (6) TMI 312
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....[Order per : K. Sankararaman, Member (T)]. - The issue involved in this appeal is whether the appellant was entitled to the benefit of Notification No. 175/86-C.E. for the period from July 1989 to September 1989 when their factory had shifted from its previous location to a different one, when the Registration certificate issued by the General Manager and the Deputy Commissioner of Industries, G....
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....propriated a sum of Rs. 1500/- towards their value. The appeal challenges the aforesaid order. On behalf of the appellant Shri K.V. Parmar, Consultant submits that value of clearances on their factory from both the locations during the financial year in question was within the exemption limit. Since they had a valid registration certificate issued by the appropriate authority, they were not requir....
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....ant had exceeded Rs. 10 lakhs in the value of clearances and was accordingly required to obtain Central Excise licence which had not been obtained. He also supported the other grounds taken in the impugned order regarding the inapplicability of the registration certificate issued for the original address after the factory premises had shifted to different premises. 3. We have considered the ....
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....he concerned Director of Industries before the change in their address. We find that the issue stands fully covered not only by the decision of the Tribunal cited by the learned Counsel but by other similar decisions as for instance in the case of Collector of Central Excise v. S.K. Engg. and Trading Company reported in 1993 (68) E.L.T. 240, The benefit of the notification is available to a manufa....