9911796707
TMI Blog2000 (3) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... peal has been filed by the appellants against the impugned order passed by Collector of Central Excise (Appeals) who had confirmed the order-in-original dated 25-11-1993 of the Assistant Collector passed against them disallowing the benefit of exemption Notification No. 175/86, dated 1-3-86. 2. The facts giving rise to this appeal may briefly be stated as under : 3. The appellants are engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne new partner but the name of the firm continued to be the same as M/s. Dogma Auto Industries even after the execution of the fresh partnership deed. The appellants continued to clear the goods and enjoyed the benefit of exemption Notification No. 175/86-C.E., dated 1-3-86. They were served with a show cause notice dated 1-9-93 for payment of short-paid duty during the period February, 1993 to Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were served with notice for today s hearing. The matter is old one and we proceed to decide the same after hearing the learned JDR. 6. The facts are not much in dispute. The firm M/s. Dogma Auto Industries, is a partnership firm and got itself registered with the Directorate of Industries on 6-2-80 as SSI unit and had been availing the benefit of exemption Notification No. 175/86-C.E., dated 1-3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. CCE, 1996 (83) E.L.T. 438 where change in the name of the company was effected on 23-10-89 while modification was done on 21-7-90 in the certificate issued by the Directorate of Industries. It was observed therein by the Tribunal that SSI benefit could not be denied for the intervening period of the Notification No. 175/86-C.E. as no change in the status, management of the company except t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant firm on account of change in its constitution, although the name of the firm remained the same, must be held to be erroneous in law and deserves to be set aside. 9. Consequently, the impugned order of the Collector (Appeals) is set aside. The appeal of the appellants is accepted with a consequential relief, if any, permissible to them, under the law. - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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