9911796707
TMI Blog2002 (1) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... 8, Shakti Nagar, Delhi (hereinafter referred to as the appellants) against the Order-in-Original No. 61/99, dated 1-4-99 passed by the Assistant Commissioner, Central Excise MOD-I, New Delhi. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Generating set falling under sub-heading 8502.00. The appellants filed a classification list w.e.f. 15-2-93 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants have filed the appeals on the following grounds : (i) That the provisional registration certificate dated 25-1-93 was valid for one year and there is no evidence on record with the Department that its condition has been changed so as to make it invalid by the time the two generating sets were cleared only two months thereafter i.e. in the month of March, 1993, and also that no such cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants to the benefits of the notification rests with the Department which still lay undischarged. (iv) That it is wrong to state that the appellants did not cooperate and were not traceable, as their address has not changed at all. 4. Personal hearing in the matter was fixed for 26-12-2001 when Shri V.K. Gupta, Advocate represented the appellants. The points made in the Appeal Memora ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-CX. 6, dated 24-12-93 and so held in the Hon ble CEGAT judgments viz. 1993 (113) E.L.T. 438 (T) and 1994 (73) E.L.T. 375 (T). I find that the Assistant Commissioner has also accepted this contention of the appellants in the impugned order. He has however proceeded to disallow the benefit to the appellants on the ground that the SSI Registration Certificate issued to the appellants was provisiona ..... X X X X Extracts X X X X X X X X Extracts X X X X
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