9911796707
TMI Blog1996 (10) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue in this case has arisen w.r.t. the conditions stipulated in para 4 of the said notification which allowed the benefit thereof to SSI units registered with the Directorate of Industries or the Development Commissioner and to all those manufacturers who were availing one of the specified notifications under clause (b) thereof. However, amending Notification No. 244/87, dated 30-10-97 was issued, amending clause (b) thereof which had the effect of excluding such manufacturers who were registered with DGTD. But the appellants continued availing this amendment notification, and therefore the department issued a SCN dated 14-7-90 for recovery of the amount demanded as it pertained to clearances after 30-10-87. 4. However, in the meanwhile, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the ld. Counsel very fairly stated that they did not inform the department about their having been registered with the DGTD after Notification No. 244/87, dated 30-10-87 came into existence but reiterated that prior to this date there was no such necessity. 7. Ld. DR stated that apparently appellants were not entitled to the benefit of Notification No. 175/86, dated 1-3-86 since they were admittedly registered with the DGTD and the amount was demandable as they did not inform the department about this position, and therefore the demand was not time barred. 8. Insofar as Notification No. 174/89 is concerned it does not indicate in so many words that it was required to be given a retrospective effect. Therefore, it could be applied onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This averment was made before the adjudicating authority and has not been contradicted or shown to be wrong. Therefore, evidently they have fulfilled the conditions mentioned in Notfn. No. 174/89, dated 1-9-89. 13. The reference to the previous financial years is for the limited purpose of allowing the factual position to be taken into account for determining the eligibility to the benefit of this notification. Therefore while the notification comes in force w.e.f. 1-9-89 (and in that sense it is not retrospective in character), however, for the purposes of ascertaining the eligibility or otherwise to the notification 175/86 it allows the position obtaining in 1986-87, 1987-88 and 1988-89 as indicated above to be taken into account: And w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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