1999 (11) TMI 357

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..... , Member (J)]. The respondents herein filed a Classification List w.e.f. 1-4-1993 when they claimed the benefit of Notification No.1/93, dated 28-2-1993 for various products manufactured by them on the strength of Small Scale Industry Registration Certificate dated 16-2-1979. It was noticed by the Department that the Registration Certificate was valid for the factory located at A-18, Mayapur .....

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..... cate in order to get the SSI exemption for all the items manufactured by it. In coming to this conclusion, he relied upon CBEC circular No. 18/93, dated 24-12-1993. He, however, did not give any finding on the other aspect as to whether change of address would affect the validity of the Registration Certificate. Hence this appeal by the Revenue. 2. On hearing Ld. DR and perusing the records, we .....

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