1998 (5) TMI 154

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..... stice U.L. Bhat, President]. The only question arising for consideration is whether the Collector (Appeals) was justified in denying appellant the benefit of SSI Exemption Notification 175/86 and in reversing the order passed by the Assistant Collector which extended the benefit. 2. The unit of the appellant started functioning in 1981. Appellant applied to the Directorate of Industries of .....

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..... led to the benefit of the notification in view of proviso (b) to para 4 of the Notification according to which the requirement of para 4 (i.e. Registration) will not apply if the assessee had availed the benefit of the notification in the previous year. There is no dispute that appellant did avail the benefit of the notification in the previous year. Therefore, for the period in question appellant .....

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