1999 (6) TMI 457

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.... [Order per : A.C.C. Unni, Member (J)]. -  In the Department's appeal the Collector has submitted that the respondents had registered their address as "D-172, Okhla Industrial Area, New Delhi" and obtained the SSI certificate on that basis. They were also availing the benefit of exemption notification No. 175/86. The department's case is that the respondents had not got their registrati....

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....l Area, Phase-I, New Delhi", their SSI certificate was only for "D-172, Okhla Industrial Area, Phase-I, New Delhi." As per the Central Excise Act, the factory that is eligible for the SSI exemption notification No. 175/86 is the factory which is coming within the definition of Section 2(e) of the Central Excise Act. The fact that there is a difference between the address of the factory given in th....