1994 (1) TMI 136

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..... : V.P. Gulati, Member (T)]. These appeals involve a common issue and are therefore taken up together for disposal. The appeals are against the orders of the Collector (Appeals) under which the Collector (Appeals) has allowed the Respondents, the benefit of Notification 175/86 which the original authority had denied for the reason that the SSI certificate which had been issued in the name of .....

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..... indicated therein, and would not become ineffective for the purpose of availing Central Excise exemption just because the unit is leased on rent. Moreover, legally also as a result of a lease agreement, only the right to enjoy the leased property is transferred and not the ownership of the property itself. Admittedly, the SSI units were valid and in force during the notional period, and denial of .....

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..... ate leases out the factory and the authorities below should have taken the opinion of the Director of Small Scale Industries or the competent authorities who issued the certificates and the statutory rules and orders under which SSI certificates are issued. In the light of our above observations we hold that the matter will have to be reconsidered. We, therefore, set aside the impugned orders and .....

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