9911796707
TMI Blog2000 (8) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... rawal, Member (T)]. In this Appeal filed by M/s. Rachna (P) Ltd, the issue involved is whether the exemption under Notification No. 175/86-C.E., 1-3-1986 is available to the goods manufactured in their factory at Ramkola and whether the demand of duty of excise is time-barred. 2. Shri Alok Arora, learned Advocate, submitted that the Appellants had one factory at Lucknow which was registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted the Copy of the S.S.I. Registration Certificates dated 15-12-1979 to the Superintendent Central Excise which was in respect of factory at Lucknow but no objection was raised by the Superintendent at that time; that as they were registered as small scale unit with the Director of Industries, U.P. they were eligible to the exemption under Notification No. 175/86 in view of the clause (b) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e there was no suppression as the copy of the Registration Certificate had been given by them to the Department. 3. Countering the arguments, Shri S.P. Rao, ld., D.R., submitted that the Appellants had neither taken the plea before the Adjudication Authority nor in the Memorandum of Appeal that the Certificate of Registration as S.S.I, for Lucknow factory is sufficient and no new registration as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared that they were registered as SSI unit with Director of Industry. 4. We have considered the submissions of both the sides. It has been submitted by the ld. Advocate that the Appellants had furnished the copy of Registration Certificate of their Lucknow factory to the Department on 16-2-1988. The Revenue has not controverted this submission. Once the Appellant had submitted the copy of Regist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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