1999 (6) TMI 457

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..... In the Department s appeal the Collector has submitted that the respondents had registered their address as D-172, Okhla Industrial Area, New Delhi and obtained the SSI certificate on that basis. They were also availing the benefit of exemption notification No. 175/86. The department s case is that the respondents had not got their registration for premises D-173 from where they were ope .....

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..... only for D-172, Okhla Industrial Area, Phase-I, New Delhi. As per the Central Excise Act, the factory that is eligible for the SSI exemption notification No. 175/86 is the factory which is coming within the definition of Section 2(e) of the Central Excise Act. The fact that there is a difference between the address of the factory given in the SSI registration given by the competent authority un .....

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