2001 (11) TMI 769

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....ant, for the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is taken up for disposal, after waiving deposit. 2. In the order impugned in this appeal, the Commissioner (Appeals) has held that the appellant was not entitled during the years 1992-93 and 1993-94 for the exemption contained in Notification 175/86. 3.&e....

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....s of the Industries (Development and Regulation) Act, 1951. It is not in dispute that the appellant, at the relevant time, was registered with the Directorate of Industries in Gujarat that registration has not been withdrawn or cancelled. The Commissioner (Appeals) refers to a letter dated 7-7-1999 issued by the Joint Commissioner of Industries, from which he concludes that the appellant was no lo....