9911796707
TMI Blog1997 (8) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... sident]. This is an appeal against the order of Collector of Central Excise (Appeals), New Delhi, dated 5-12-1991. 2. The appellants have forwarded written submissions dated 4-8-1997. We have therefore, perused the records including the above submissions and heard the ld. DR. 3. The appellants have stated that they are an SSI unit manufacturing cement duly registered as such with the Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar concession under Notification No. 124/87. They later produced a certificate from Director of Industries and this was required to be accepted in view of the circular of the Ministry of Finance, Department of Revenue No. 354/8/88-TRU, dated 12-4-1989 read with 356/46/88-TRU. The letter directs the Collector to accept the certificate issued by the prescribed authorities w.r.t. annual capacity i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities below were required to take into consideration the Government of India instructions and circulars, including those issued by the TRU. A copy of the circular which has been filed by them refers to SSI units under Notification Nos. 36/87 and 124/87. 10. The appellant has mentioned that they have already been allowed benefit earlier on the basis of the certificates produced by them and giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce to the concerned authorities in respect of the relevant period and the matter decided in the light thereof. The appellants have also pleaded non-observance of principles of natural justice. In the above circumstances, the impugned order is set aside and the matter remanded to the A.C. for granting the appellants a personal hearing and deciding the issue in the light of above observations and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
