1998 (5) TMI 154 - AT - Central Excise

Summary

The judgment considered whether the appellant was entitled to SSI Exemption Notification 175/86. The Collector (Appeals) denied the benefit due to lack of permanent registration during a specific period. However, the Tribunal found the appellant eligible for the benefit based on the previous year's availed benefit. The impugned order was set aside, and the appeal was allowed.