2001 (1) TMI 171 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the appeals by Tamil Nadu Govt. Undertaking, granting SSI benefit under Notification No. 175/86 to individual units, not clubbed together. The Tribunal cited judgments of the Apex Court to support their decision. The impugned order was set aside, and appeals were allowed with consequential relief, subject to unjust enrichment provisions.