9911796707
TMI Blog1998 (12) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ave requested in their letter received on 23-11-1998 that their appeals may be decided on the basis of Appeal Memorandum and written submissions. Briefly stated the facts are that the appellants manufacture various products falling under Chapters 76, 39 and 48 of the Schedule to the Central Excise Tariff Act and avail of the exemption under Notification No. 175/86, dated 1-3-1986; that they were having their factory at Gala Nos. 128 and 129 of New Satguru Nanik Industrial Estate, Gurgaon, that the Registration Certificate issued by Directorate of Industries showed the address only Gala No. 129. Two show cause notices dated 22-3-1991 and 4-10-1991 were issued to them for demanding duty Rs. 1,93,080.11 paise and Rs. 2,16,552.64 paise alleging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cence in 1990-91 which was issued to them for two Galas 128 and 129; that since they were carrying out trading activity from Gala No. 129, they got the said Gala deleted from their licensed premises. They, further, submitted that only a part of Gala No. 128 was given on rent to M/s. Rishi Company and in the remaining area they were carrying out manufacturing activities during the year 1988-89 and 1989-90 for which they had filed the declaration under Notification No. 11/88; that as per provisions of Proviso (a) to Paragraph 4 of Notification No. 175/86, the unregistered SSI units were also eligible for the benefit of the notification if the value of clearance did not exceed Rs. 7.5 lakhs in the preceding financial year and as such they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /86 was rightly denied to them. 5. We have considered the submissions of both the sides. The exemption from payment of duty has been denied to the appellants on the ground that the Certificate of Registration as small scale unit was issued only in respect of Gala No. 129 and not in respect of Gala No. 128 where the impugned goods were manufactured and cleared from. We observe that it has not been disputed by the Revenue that the appellants were registered as a small scale unit in respect of Gala No. 129 and that the L4 licence was issued to them in respect of both Gala Nos. 128 and 129. As they were carrying out the trading activities at Gala No. 129, they manufactured excisable goods at Gala No. 128. Merely because the Gala No. 128 were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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