1998 (2) TMI 389

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..... ember (T)]. These are two appeals filed by the Revenue being aggrieved by two different orders, both passed by the Collector of Central Excise (Appeals), Ghaziabad. As in both these appeals, common issue is involved for our consideration, they were heard together and are being disposed of by this common order. 2. The matter relates to the eligibility of the respondents, M/s. Indo Chem Lab .....

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..... iterated the grounds of appeal. 5. We have carefully considered the matter. It is seen that the Directorate of Industries, Government of Uttar Pradesh had given a Certificate to the respondents as a small scale industrial unit. The names of the items manufactured initially were tablets, injections and ointments. Subsequently, w.e.f. 10-2-1981, syrups was also included. With effect from 1-11-198 .....

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..... icate in order to get the benefit for all the items manufactured by him. 8. Following the above Tribunal decision and in the facts and circumstances of this case, we do not find any infirmity in the view taken by the Collector of Central Excise (Appeals) in both these matters. 9. As a result, there is no merit in both these appeals and the same are rejected. - - TaxTMI - TMITax - Central .....

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