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TMI Blog1999 (3) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.L. Peeran, Member (J). This is a revenue appeal against the order dated 29-6-1990 passed by the Collector (Appeals) holding that the assessee is entitled for the benefit of Notification No. 175/86, dated 1-3-1986. The Superintendent had issued demand while assessing the R.T. 12s for the period May, 1986 to October, 1986 for a sum of Rs. 10,38,015.38 and denied the benefit. The reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing industrial machinery was in doubt. After correspondences which ensured between these authorities, finally DGTD wrote to the Director, Industries, Karnataka that they are the competent authority to deal with the issue of certificate as Girish Circular looms are a small scale unit. In view of the clarification given by the Government of India, the appellants were issued with permanent certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emands are required to be confirmed. 3. We have heard both sides in the matter. On a due consideration of the matter, we are of the considered opinion that the findings arrived at by the Collector (Appeals) is legal and valid and there is no infirmity in the matter. We are strengthened in our view by the law already laid down by the Tribunal in the case of C.K. Suresh Co. v. C.C.E. as reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and so long as the notification does not specifically mention about the dates from which such certificate takes effect, the exemption cannot be denied. It further observed that in terms of Clause 4 of Notification No. 175/86-C.E. which makes it a condition that a factory should be registered with the Director of Industries as a small scale industry and once such a certificate is issued with empha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere having provisional certificate even prior to the date of demands in question. Therefore, the permanent certificate issued was nothing but confirmation of the provisional certificate and hence the entire period gets covered in terms of the permanent certificate. The permanent certificate gives the date of production as February, 1985, therefore, the demands raised for the present period is deem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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