2002 (11) TMI 734

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.... Appellant. Shri T.K. Kar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing the appellant's representative Shri M.L. Chatterjee, ld. Advocate and Shri T.K. Kar, ld. SDR for the Revenue we find that the short issue involved in the present appeal is as to whether the appellants would be entitled to the small scale exemption benefits available under Notifica....

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....d with the Directorate of Industries as a small scale unit, conditions of Notification No. 175/86 were not fulfilled. Thereafter, the matter was remanded by the Tribunal to the lower authorities with instructions to await the issuance of the registration certificate by the concerned authorities inasmuch as the Directorate of Industries vide its letter dated 28-9-94 intimated the appellant that the....

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....on 18-4-91. The permanent registration certificate has not yet been issued to the appellant. The appellants have produced on record a letter dated 16-6-99 written to the General Manager, District Industries Centre, Directorate of Industries requesting for issuance of the said certificate. There is no response to the said letter. As such the factual position remains that during the period in questi....