9911796707
TMI Blog1991 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Chapter 90 of the Central Excise Tariff. Along with the classification lists, the appellants furnished a copy of SSI registration certificate bearing No. 260/73/1458 dated 24-1-1979 in respect of unit No. 2, Sona Industrial Estate, Parsi Panchayat Road, Andheri (East), Bombay and the copy of the certificate was endorsed to Lower Parel Address. It is relevant to mention at this stage that the appellants in Statement of Facts to their appeal memorandum has stated that they sold their unit at Andheri on 1-4-1982. Since the appellants were not able to produce any SSI registration certificate for their unit at Lower Parel or whether they were availing any exemption under Notification 77/85 or 85/85 prior to the year 1986, a show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng inasmuch as it has been held clearly by the Assistant Collector in his order-in-original dated 23-5-1988 that the appellants had been enjoying the benefit of exemption under Notification No. 77/83 dated 1-3-1983 for the financial year 1983-84. He has also drawn attention to the appellants letter dated 26th August, 1985 addressed to the concerned Range Office in response to the Superintendent s letter F. No. C. Ex./Gen. 6/R/VIII/85/Bombay dated 20th August, 1985 on the subject Exemption from licensing control Declaration in terms of Notification No. 111/78 or Notification 2/81 - Information regarding [available at page 30 of the Paper Book marked as Exhibit B Colly]. This letter points out that the value of clearances in the previous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri K.K. Bhatia, on the other hand, reiterates the findings of the lower appellate authority. He relies in his support on a decision of the Tribunal (SRB) reported in 1990 (48) E.L.T. 40. 4. We have carefully considered the pleas advanced on both sides. Para 4 of the exemption notification for a proper appreciation of the controversy arising in this matter is reproduced below :- 4. The exemption contained this notification shall be applicable only to a factory which is an undertaking registered with the Director of Industries in any State or the Developmental Commissioner (Small Scale Industries) as a small scale industry under the provisions of the Industries (Development and Regulations) Act, 1951 (65 of 1951) : Provided that nothi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been availing of the exemption during the preceding financial year under this Notification or the Notification 77/83 or 77/85. The fact that they were availing of the exemption in the preceding financial year under this very Notification 175/86 cannot be disputed at this stage because it is admitted in the order-in-original that the benefit of the Notification 175/86 was extended to them by the approval of the classification list by the competent authority. It is immaterial for the purpose of classification list 1 to 3/87 that the classification list for the financial year 1986 was wrongly approved as alleged. The fact remains that the appellants were availing of the benefit of this Notification 175/86 during the preceding financial ye ..... X X X X Extracts X X X X X X X X Extracts X X X X
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