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TMI Blog2001 (8) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Directorate General of Technical Development (DGTD for short), it is not entitled to the benefit of the notification. Adjudicating on the notice, the Assistant Commissioner, whose order has been confirmed by the Commissioner (Appeals), has denied the benefit of the notification. 2. Clause (1) of paragraph 1 of the notification grants exemption specified therein to a factory registered as a Small Scale Industries under the provisions of the Industries (Development and Regulation) Act, 1951 (65 of 1951). Clause 2 of paragraph extends the exemption to a factory other than a factory (a) which is specified in clause (1) of this paragraph, or (b) which is registered with the Directorate General of Technical Development under the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29B of the Act. This provision embodies power of Central Government to issue, notifications exempting subject to such conditions as it may think fit to impose, any industrial undertaking or class of industrial undertakings or any scheduled industry or class of scheduled industries as it may specify in the notification, from the operation of all or any of the provisions of this Act. By issue of notification SO 98(E) dated 16-2-1973, issued under this Section, the Government inter alia exempted an existing undertaking not already covered by the registration, licence or permission under the Act, if the proposed investment and the existing investment together do not result in the total investment exceeding Rs. 5.00 crores. The third proviso und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of investment in plant and machinery have been entitled to register as a Small Scale Industrial Undertakings, and in fact was so registered with the Government of Maharashtra in September 1993. Therefore, during the period with which we are concerned, this requirement of registration with the DGTD ceased to be effective. The departmental representative reiterates the finding of the Commissioner (Appeals). This is really not of much assistance because the Commissioner (Appeals) does not deal with this aspect, quite possibly because this point does not appear to have been raised before him effectively. The second objection, that if the appellant was not registered with the DGTD, they would be required to be registered as a small scale indust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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