2002 (11) TMI 697

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....rder per : Gowri Shankar, Member (T)]. -  In the order impugned in the appeal, the Commissioner (Appeals) has held that the possession by the respondent of a provisional small-scale industries certificate was sufficiently entitled to the benefit of the exemption contained in Notification 175/86. He has relied upon a circular of the Board to this effect. 2. The contention in the appeal ....

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....ve by cancellation for the registration that is sought. If such registration is denied or final certificate is granted, each of these will become operative from the date on which the provisional certificate was granted. Therefore the fate of an exemption granted on the basis of provisional certificate has to be decided solely upon the fate of such a provisional certificate. We do not think the tra....