2003 (7) TMI 543 - AT - Central Excise

SSI exemption on provisional SSI registration certificate - Notification No. 175/86-C.E. - Value of plant and machinery

Summary

The Appellate Tribunal CESTAT, Mumbai recalled its earlier order after hearing arguments on rectification of mistake by the Commissioner. The denial of exemption was based on a provisional certificate not being conclusive evidence of small-scale industry status. The extended period of limitation was not available to the department, and the appeal was allowed, setting aside the impugned order.