9911796707
TMI Blog1996 (4) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Arguing for the appellants, ld. Consultant submits that by a resolution the appellants company changed its name from Sahaj Zips Private Limited to Sahaj Cerchem Private Limited. This change was allowed by the Registrar of Companies on 10-8-1987 and in this connection he draws our attention to Page 42 of the Paper Book. They also applied to Directorate of Industries for necessary amendment in the small scale registration certificate issued to them in 1981. This application was made on 1-9-1987. The Directorate of Industries made the necessary change in its certificate on 11-8-1988. Subsequently when they sought clarification from them they made this changed name effective from 1-9-1987 to their letter dated 29-1-1990. Necessary endorseme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orating the new name on 25-9-1987. Assessments were also finalised. There was therefore no suppression or mis-statement and the show cause notice issued on 17-5-1989 for the period 25-9-1987 to 30-7-1988 was clearly time barred as extended period provided in terms of Section 11A could not be applied. 3. Ld. DR submits that registration certificate indicating the date from which it was effective was obtained only subsequently and therefore the said date could not be a valid certificate for the purpose of Notification No. 175/86. In fact, the clarification indicating that the change was effective from 1-9-1987 was obtained subsequent to passing of the impugned order by the Additional Commissioner. In this view of the matter the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration certificate is issued with retrospective effect. In the case of Collector of Central Excise v. S.K. Engg. Trading Co. - 1993 (68) E.L.T. 240 it was held by the Tribunal that delay in getting change of address incorporated in certificate of registration would not disentitle the manufacturer from claiming exemption. Since we find that the change in the name was duly incorporated in the registration certificate with effect from 1-9-1987, the benefit of exemption under Notification 175/86 should not have been denied to the appellants. 5. Apart from this, having incorporated the changed name in L-4 Licence as early as 25-9-1987 by the Superintendent of Central Excise and finalising the RT 12 Returns indicating new name, the Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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