1998 (2) TMI 389

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r per : Lajja Ram, Member (T)]. - These are two appeals filed by the Revenue being aggrieved by two different orders, both passed by the Collector of Central Excise (Appeals), Ghaziabad. As in both these appeals, common issue is involved for our consideration, they were heard together and are being disposed of by this common order. 2.  The matter relates to the eligibility of the responden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ard Shri H.K. Jain, SDR who reiterated the grounds of appeal. 5.  We have carefully considered the matter. It is seen that the Directorate of Industries, Government of Uttar Pradesh had given a Certificate to the respondents as a small scale industrial unit. The names of the items manufactured initially were tablets, injections and ointments. Subsequently, w.e.f. 10-2-1981, syrups was also i....