9911796707
TMI Blog1997 (1) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... and the impugned order of Collector (Appeals) and the grounds of appeal mentioned in the memorandum of appeal. 3. He stated that the appellants are engaged in the manufacture of P P Medicines having a unit at Okhla, New Delhi. They had claimed the benefit of Notification No. 175/86, dated 1-3-1986 as amended inspite of the fact that they did not have a SSI registration certificate for their unit at Delhi. The A.C. denied them this benefit on the ground that the said benefit was available only to the units having a SSI registration certificate under the said notification. 4. The Collector (Appeals) however, allowed them the benefit subject to verification as, in his opinion, the respondents case was covered by para 4(b) of the said no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three different situations - (1) where a unit is an undertaking registered with the Directorate of Industries or the Development Commissioner of Small Scale Industries under IDRA, (2) where it is not registered with the DGTD and (3) where the value of the clearances from the factory during the preceeding financial year or in the current financial year did not exceed or is not likely to exceed the prescribed limit. 8. In other words, if it does not exceed the prescribed limits whether in terms of aggregate value or the value indicated in para 4, then even if it was not registered with any of the authorities, it would be entitled. 9. It would also be entitled if it was a unit registered with the prescribed authorities but not registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Engineering Works v. CCE reported in 1992 (62) E.L.T. 193 (Tribunal). (5) Vikram Laminators Pvt. Ltd. v. CCE, Aurangabad reported in 1995 (79) E.L.T. 147 (Tribunal). 13. He further explained that in the case of Accura Industries (supra), the exemption notification was given even in case of wrong approval of classification list whereas in his case, there was no such situation and they had filed the classifiction list in the earlier factory as well as in this factory and had given all the declarations required for the purpose of claiming the benefit of this notification. It is noteworthy that in the case of Accura Industries (supra) also, the SSI registration certificate had been obtained for the manufacturer s unit at Andheri. It was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gregate value and the specified goods. 18. In these circumstances, apart from other cases, we find that it is the Tribunal s order in the case of Accura Industries (supra) which covers a similar situation inasmuch as it is an order relating to a manufacturer s unit which was earlier at Andheri but was sold out and subsequently, the benefit was allowed for their unit at Lower Parel even though they had not obtained the SSI registration certificate. We also note the learned Counsel s contention that it is not the Department s contention that they had exceeded the prescribed clearances limit. 19. In these circumstances, we feel that the learned Collector (Appeals) order was right and there is no reason to interfere with the same. We, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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