1990 (9) TMI 198 - Commissioner - Central Excise

Summary

The judgment involves an appeal by M/s. Danavi Fibre Glass Products Private Limited against the Assistant Collector of Central Excise's order. The issue was regarding their eligibility for exemption under Notification No. 175/86 due to a temporary SSI Certificate. The Collector (Appeals) ruled in favor of the appellants, stating that they were entitled to the exemption as they were registered as an SSI Unit and the time lag between certificates did not affect their status. The appeal was allowed, and the Assistant Collector's order was set aside.