2000 (7) TMI 347

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. R.K. Electronics (India) Ltd., the matter relates to the demand of Central Excise duty for the period 25-7-1989 to 31-8-1989 on the ground that during this period the appellants' premises were not recorded in the relevant registration certificate issued by the Small Scale Industrial Directorate. The duty of Rs. 50,48 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... view has been taken that on account of mere shifting of the premises, the benefit of small scale exemption was not to be denied. 3. In reply, Shri Sheo Narayan Singh, SDR, submitted that legally the unit was required to have a registration certificate for the new premises which they did not have. He reiterated the grounds taken by the adjudicating and the appellate authorities. 4. We .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. 5. There is nothing on record that the appellants were not otherwise eligible for the benefit of small scale exemption. 6. Taking a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X