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TMI Blog1993 (7) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... spute that the assessees were registered SSI Units and were holding the certificates. 4. The Asstt. Collector had confirmed the short levy demand and denied the benefit of the notification in question on the ground that the new units had not been registered and in same cases has held that even if there is registration to the new unit, the benefit is available only from the date of amendment of the certificate incorporating the new address and therefore short levy is recoverable for the interim period when the unit did not have the registration. 5. The ld. Collector has disagreed with the Original Authority and has held in order-in-appeal No. 304 305/91 dated 14th March 91 in the case of Paras Electricals Peripherals India as follows : These two appeals as per details below involve a common issue and are being disposed of by this single order : S. No. Appeal File No. Filed by Against O/o No. Date 1. 21-CE/APPL/DLH/91 M/s. Paras Electricals Pvt. Ltd., Delhi 206/90 dated 5-11-1990 2. 5-CE/APPL/DLH/91 M/s. Peripherals India, New Delhi 96/90 dated 22-10-1990 2. I have carefully gone th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the relaxation under para 4(b) of the said notification is only one of the necessary conditions for getting the benefit of Notification No. 175/86. The appellants are eligible for getting the benefit of para 4(b) in view of the reasons given above. The benefit of Notification No. 175/86 will be available to them if otherwise due and admissible in terms of other conditions of this Notification. 4. In view of the above, I annul the order of the Asstt. Collector and order that the benefit of Notification No. 175/86, dated 1-3-1986 as amended be made available to the appellants during the relevant years if otherwise due and admissible without insisting on registration of the unit in question as an SSI unit by virtue of the relaxation granted under para 4(b) thereof. The appeal is disposed of accordingly." In all other appeals, similar order has been passed by the Collector as above. 6. The Revenue is aggrieved with these findings and are contending in these appeals that since the party is not registered as SSI unit as required under para 4 of the Notification No. 175/86, dated 1-3-1986 as amended they are not entitled to the benefit of the said notification. The assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 175/86-C.E., dated 1-3-1986 as amended (paras 1 to 4 only) are reproduced below : Exemption to first clearances of specified goods up to the value of rupees fifteen lakhs and concessional duty on subsequent clearances in the case of manufacturer having clearances not exceeding rupees one and a half crores in the preceding year. In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Govt. of India in the Ministry of Finance (Department of Revenue) No. 85/85-Central Excises, dated 17th March, 1985, the Central Government hereby exempts the excisable goods of the description specified in the Annexure below and falling under the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafter referred to as the specified goods ), and cleared for home consumption on or after the 1st day of April in any financial year, by manufacturer from one or more factories : (a) in the case of the first clearances of the specified goods up to an aggregate value not exceeding rupees thirty lakhs, (i) in a case where a manufacturer avails of the credit of the duty paid on inputs used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om one or more factories, or (b) from any factory, by one or more manufacturers, had exceeded rupees one hundred and fifty lakhs in the preceding financial year. 4. The exemption contained in this notification shall be applicable only to a factory which is an undertaking registered with the Director of Industries in any State or the Development Commissioner (Small Scale Industries) as a small scale industry under the provisions of the Industries (Development and Regulation) Act, 1951 (65 of 1951): Provided that nothing contained in this paragraph shall be applicable, (a) in a case where the value of clearances from a factory during the preceding financial year or in the current financial year did not exceed or is not likely to exceed rupees seven and a half lakhs; or (b) In a case where a manufacturer who is manufacturing specified goods in a factory, other than a factory which is registered under the Industries (Development and Regulation) Act, 1951 (65 of 1951) with the Directorate General of Technical Development in the Ministry of Industry, and has been availing of the exemption under this notification during the preceding financial year or the exemption in terms of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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