2003 (5) TMI 307

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..... nt. [Order]. In the order impugned in the appeal, the Tribunal allowed the appeal of the Commissioner and set aside the order of the Commissioner (Appeals). It expressed the view that the provisional certificate, unless it is subsequently confirmed by being approved finally, stating the respondent to be a small-scale industry was not itself sufficient for that to obtain the benefit of th .....

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..... therefore would not have been aware of the closure of the factory or of any address to which the notice of hearing that have been posted. In these circumstances, we do not find it possible to say that there has been a mistake in the Tribunal s order, in that it was passed without hearing the applicant. If it wished to be heard, it ought to have intimated the Tribunal and should have made proper ar .....

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