2000 (3) TMI 1032

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....for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed by the appellants against the impugned order passed by Collector of Central Excise (Appeals) who had confirmed the order-in-original dated 25-11-1993 of the Assistant Collector passed against them disallowing the benefit of exemption Notification No. 175/86, dated 1-3-86. 2. The facts giving rise t....

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....lution, there were four partners in the firm and out of them three were replaced by one new partner but the name of the firm continued to be the same as M/s. Dogma Auto Industries even after the execution of the fresh partnership deed. The appellants continued to clear the goods and enjoyed the benefit of exemption Notification No. 175/86-C.E., dated 1-3-86. They were served with a show cause noti....

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....impugned order. 4. None has come present on behalf of the appellants although they were served with notice for today's hearing. The matter is old one and we proceed to decide the same after hearing the learned JDR. 6. The facts are not much in dispute. The firm M/s. Dogma Auto Industries, is a partnership firm and got itself registered with the Directorate of Industries on 6-2-80 a....

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....ion as SSI unit with the Directorate of Industries. In an identical case Kedia Organic Chemicals Pvt. Ltd. v. CCE, 1996 (83) E.L.T. 438 where change in the name of the company was effected on 23-10-89 while modification was done on 21-7-90 in the certificate issued by the Directorate of Industries. It was observed therein by the Tribunal that "SSI benefit could not be denied for the intervening pe....