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TMI Blog1998 (6) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... Agarwal, SDR, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - The appeal is directed against the order-in-original No. 46/90 passed by Collector of Central Excise New Delhi demanding Central Excise duty of Rs. 7,48,402/- on goods cleared by the appellants during the period 10-2-1987 to 28-2-1989 and imposing a penalty of Rs. 50,000/-. 2. Shri G.L. Rawal, ld. Counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion No. 175/86, dated 1-3-1986. The State Registration certificate was also seen and found to be in order by the Range Officers as seen from the endorsement thereon. They were filing classification lists in which they had stated that they were registered as a small scale industry for claiming the benefit of the aforesaid exemption notification and such classification list was duly approved by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usal of said certificate did the department come to know that they were not a small scale industrial unit as such but they are small scale ancillary unit. These type of units are not the same and small scale ancillary units cannot be treated at par with small scale units. Appellants had also mis-stated the factual position in their classification list since they had only stated that they were smal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rival submissions. The show cause notice, as correctly pointed out by Shri Agrawal, had indicated that the appellant had not enclosed the registration certificate issued by the Directorate of Industries along with the classification list. This position was controverted by the ld. counsel who referred to the correspondence exchanged by them with the Range Officer. In particular he referred to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d small scale ancillary industry is relevant for the purpose of deciding the investment limit by the Directorate of Industries or for the type of activity or type of manufacture and supply as decided by that authority. But that has no relevance for deciding the eligibility criterion under the Central Excise exemption notification. Accordingly, we hold that certificate produced by the appellant wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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