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2001 (11) TMI 769 - AT - Central Excise
The appeal was about the entitlement of exemption under Notification 175/86 for a small scale industrial undertaking. The Commissioner (Appeals) denied the exemption based on the value of plant and machinery exceeding Rs. 60 lakhs. However, the notification itself did not have such a condition. The appellant was registered with the Directorate of Industries in Gujarat as a small scale industry. The appeal was allowed, and the impugned order was set aside. It was clarified that if authorities cancel the registration due to investment exceeding the limit, they can act accordingly regarding the exemption.
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