2000 (7) TMI 504

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..... Gowri Shankar, Member (T)]. The respondent to this appeal was registered with the proper authority of the State Government as a small-scale industries on a provisional basis and the registration will be renewed on provisional basis. The last renewal was valid up to 4-6-1993 (sic). In the classification list filed on 1-4-1993, the respondent sought, and was granted the benefit of Notification .....

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..... to the Commissioner (Appeals). That authority in its order which is impugned in this appeal, has held that on the date of which the classification list was finalised, the assessee had a valid small-scale registration and accordingly the benefit of the notification cannot be denied. 4. The departmental representative emphasises the ground in the appeal that the notification for the entire financ .....

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..... ion list came up for approval, it was not registered. In any event, the benefit would be available to the unit which is registered as small-scale undertaking throughout the period when the notification is claimed. The benefit of the notification and the conditions run concurrently with the benefit. 7. The denial by the Assistant Collector of the benefit for the period beyond 6-4-1993 therefore c .....

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