Search Results Page

Search Results

1 - 2 of 2 (0.24 seconds)
Documents citing Cce vs Peripherals India And Ors. on 29 July, 1993

R.K. Electronics vs Collector Of Central Excise on 19 July, 2000

4. We have carefully considered the matter. We find that there is no dispute that before shifting to the new premises w.e.f. 25-7-1989 the appellants unit was considered as a eligible small scale unit both by the Department as well as by the Directorate of Industries. After 31-8-1989, they have again shifted back to the old premises and there is no dispute for that period. The demand has been made for the period 25-7-1989 to 31-8-989. There is no other allegation of illicit removal or non-availability of the benefit of small scale exemption. The learned consultant had also referred to the Tribunal's decision in the case of (1) CCE v. S.K. Engg. & Trading Co., 1993 (68) E.L.T. 240 (T); (2) Syn Pack (P) Ltd. v. CCE, Bombay-II, 1994 (71) E.L.T. 98 (T); and CCE, New Delhi v. Peripherals India and Ors., 1994 (51) ECR 110 (T) . In these decisions, a view has been taken by the Tribunal that mere shifting of factory to different location will not make them ineligible for the benefit of small scale exemption if other conditions are otherwise satisfied.
Customs, Excise and Gold Tribunal - Delhi Cites 2 - Cited by 0 - Full Document
1