1997 (7) TMI 425 - AT - Central Excise

Summary

The appeal was filed by M/s. R.M. Udyog regarding the applicability of Notification No. 175/86-C.E. The SSI registration was obtained on 27-6-1988. The Collector of Central Excise (Appeals) held that SSI benefits were only eligible from 27-6-1988 as per the notification. The registration obtained on 27-6-1988 did not cover clearances made before that date. The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi.