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TMI Blog1998 (11) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... Jyoti Balasundaram, Member (J)]. In this case, the benefit of Notification No. 175/86 has been denied to the appellants on the ground that during the period for which the demand has been raised and confirmed, the factory was not registered as a S.S.I unit. The appellants admittedly commenced production w.e.f. 19-11-1991 and obtained SSI Registration Certificate on 14-1-1992. 2. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants, learned DR Shri Satnam Singh submits that the certificate does not in any way indicate that it is to take effect from any particular date and therefore, the certificate becomes effective only from 14-1-1992, the date of its issue and since admittedly the appellants did not have registration certificate for the period prior to 14-1-1992, the learned DR states that the demand has been corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entitled to the benefit of Notification 175/86 as the certificate is to be treated as effective from the date of application and further in this case, the certificate itself mentions the date of commencement of production as 19-11-1991. We therefore, set aside the impugned order and allow the appeal with consequential relief due to the appellants in accordance with law. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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