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TMI Blog1995 (5) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... icability of exemption Notification No. 175/86 particularly with reference to para 4(b) of the said Notification. Para 4 of the said Notification is as under :- "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 Regulations) Act, 1951 (65 of 1951) : Provided that nothing contained in this paragraph shall be applicable; (a) in 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 excee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 175/86 dated 1-3-1986 as amended, can also avail of exemption only upto Rs. 7.5 lakhs in the succeeding year and not full exemption as applicable to registered SSI Unit. Since the appellant is not a registered S.S.I. unit registered with the Director of Industries in any State or Development Commissioner (Small Scale Industries) as a small scale industry under the provisions of the Industries (Development & Regulation ) Act, 1951 (65 of 1951) as per para 4 of the Notification No. 175/86, dated 1-3-1986 as amended. Exemption claimed by the party under Notification No. 175/86 is not admissible. While upholding the views of the Assistant Collector, the Collector (Appeals) held that once a declaration has not been filed nor a cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 89 8,22,300 proviso (b) para 4 1989-1990 13,14,400 proviso (b) para 4 He contended that it is clear from para 4(b) of the Notification No. 175/86 that exemption is applicable to the manufacturer if he has been availing of the exemption during the preceding financial year and in the instant case in view of the fact that in any preceding financial year it did not exceed exemption limit, exemation for the period in question cannot be denied. The plea of exemption with reference to para 4(b) of the notification was specifically taken by the appellants before the authorities below but the same was not considered in deciding the issue. He said that this issue has been covered by the decision of the Tribunal in the case of Accura Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven facts that the appellants do not have a S.S.I. registration certificate in respect of their unit, hence the question to be considered in this case is whether manufacturer was availing of the exemption would depend whether it was liable to avail exemption on the basis of the conditions set out in the notifications listed in para 4(b). Filing of declaration is not necessary to avail exemption in term of para 4(b) of the notification on the conditions stipulated therein that exemption is applicable if the manufacturer has been availing of the exemption during the preceding financial year. In the instant case it is clear from the facts that value of clearances did not exceed exemption limit in any of the preceding financial year as per fig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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