2000 (7) TMI 347

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.... Narayan Singh, SDR, for the Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. R.K. Electronics (India) Ltd., the matter relates to the demand of Central Excise duty for the period 25-7-1989 to 31-8-1989 on the ground that during this period the appellants' premises were not recorded in the relevant registration certificate issued by the Small Scale Indus....

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....ber of decisions of the Tribunal wherein a view has been taken that on account of mere shifting of the premises, the benefit of small scale exemption was not to be denied. 3. In reply, Shri Sheo Narayan Singh, SDR, submitted that legally the unit was required to have a registration certificate for the new premises which they did not have. He reiterated the grounds taken by the adjudicating....