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TMI Blog1998 (6) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Notification 175/86, dated 1-3-1986 as to its applicability in cases where a factory registered with the Directorate of Industries shifts its location to another premises and continues to avail the benefit of the aforesaid exemption during the period when the registration is not with reference to the new address. 3. Both the respondents were registered with the Directorate of Industries and were availing the exemption under the aforesaid notification when they were operating from their original premises. When they shifted their factory to different locations they applied and obtained L-4 licence from the departmental authorities. As regards the requirement of registration with the Directorate of Industries as a small scale indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit. On this ground it is contended that the benefit of para 4 of Notification 175/86 is not available to the respondent. Another ground raised in the appeal is that the benefit of para 4(b) cannot be extended to them as the words used therein are were a manufacturer who is manufacturing specified goods in a factory and the factory after change in location does not remain the same. 3. On behalf of the appellant Collector, Shri S. Nunthuk, learned DR pleaded that the impugned orders in appeal may be set aside accepting the grounds raised in the appeals which he reiterated. He stressed the point that the respondent cannot be said to be registered with the Directorate of Industries as required under the notification during the intervening ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch amendment or certificate, as the case may be, uncovered. Moreover, we are also not convinced by the alternative ground raised in the appeal that benefit of para 4(b) cannot be extended to the respondents in these cases as the words used are where a manufacturer who is manufacturing specified goods in a factory and that the factory after change in location does not remain the same. It would be seen that paragraph 4 lays down the requirement of registration as a small scale industry with the concerned officer of the State Government, the Directorate of Industries or Development Commissioner, as the case may be, as a condition for availment of the exemption but these conditions stipulated in that paragraph are qualified by the proviso the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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