2000 (7) TMI 504

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....Appellant. None, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal was registered with the proper authority of the State Government as a small-scale industries on a provisional basis and the registration will be renewed on provisional basis. The last renewal was valid up to 4-6-1993 (sic). In the classification list filed on 1-4-1993, the respond....

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....r the clearances later. 3. The assessee appealed this order to the Commissioner (Appeals). That authority in its order which is impugned in this appeal, has held that on the date of which the classification list was finalised, the assessee had a valid small-scale registration and accordingly the benefit of the notification cannot be denied. 4. The departmental representative emphas....