1994 (1) TMI 136 - AT - Central Excise

Summary

The appeals involve a common issue regarding the validity of SSI certificates when units are leased out. The Collector (Appeals) allowed the benefit of Notification 175/86 to the Respondents. The Tribunal set aside the orders and remanded the matter for reconsideration, emphasizing the need to obtain the views of the authorities who issued the certificates. The appeals are allowed by remand.