9911796707
TMI Blog1999 (10) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... -1986 to 30-10-1987 by denying the exemption under Notification No. 175/86 on the ground that the SSI Registration Certificate was not held during the material period. A penalty of Rs. 10,000/- has also been imposed. 2. Heard Shri A. Vijayaraghavan, ld. Consultant for the appellants and Ms. Aruna Gupta, ld. D.R. 3. Ld. Consultant submits that the following issues are to be considered by us arising out of this appeal:- (a) The denial of SSI exemption under Notification 175/86 for the period from 1-3-1986 to 24-3-1986 and again from 1-4-1986 to 20-10-1987 on the ground that the appellants did not hold a Registration certificate as a SSI unit; (b) That for the period from 25-3-1986 to 31-3-1986, the benefit of exemption Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Notification 175/86 was on the statute book and in currency from 1-3-1986 to 24-3-1986. Therefore, in view of the submissions already made above, that would be available to them. Further he submits that for the period from 25-3-1986 to 31-3-1986 the said notification had been superceded by Notification No. 213/86 and for this period the same held currency. This issue already is well as per the decision of the Tribunal in the case of Mysore Cork Industries as in 1991 (56) E.L.T. 160-Trib. Ld. Consultant further submits that thereafter from 1-4-1986 onwards, the earlier Notification 175/86 was again brought into currency. Therefore, the order denying exemption from 1-3-1986 to 31-3-1986 on the ground that Notification 175/86 was not avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which was issued on 23-8-1988 has been already considered and adjudicated upon vide our final order in the appellants' own case noted above. In that, it was held that the said SSI registration certificate would be deemed to be effective from 19-3-1985. Since the demand in this case starts from 1-3-1986 and is mostly confirmed on the ground that there was no SSI Certificate, the same is clearly found to be not correct and the demand to that extent needs to be set aside. 10. For the period from 1-3-1986 to 31-3-1986, order impugned has denied the SSI exemption on the ground that Notification 175/86 was not available. We find that this is not a correct position in law as the said notification was in currency up to 24-3-1986 and would there ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
