2001 (8) TMI 688

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....posed to deny the benefit on the ground that, having been registered with the Directorate General of Technical Development (DGTD for short), it is not entitled to the benefit of the notification. Adjudicating on the notice, the Assistant Commissioner, whose order has been confirmed by the Commissioner (Appeals), has denied the benefit of the notification. 2. Clause (1) of paragraph 1 of the notification grants exemption specified therein to a factory registered as a Small Scale Industries under the provisions of the Industries (Development and Regulation) Act, 1951 (65 of 1951). Clause 2 of paragraph extends the exemption to a factory other than a factory (a) which is specified in clause (1) of this paragraph, or (b) which is regist....

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....Such registration was not required because by application of the provisions of Section 29B of the Act. This provision embodies power of Central Government to issue, notifications exempting subject to such conditions as it may think fit to impose, any industrial undertaking or class of industrial undertakings or any scheduled industry or class of scheduled industries as it may specify in the notification, from the operation of all or any of the provisions of this Act. By issue of notification SO 98(E) dated 16-2-1973, issued under this Section, the Government inter alia exempted an existing undertaking not already covered by the registration, licence or permission under the Act, if the proposed investment and the existing investment together....