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TMI Blog2002 (10) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... Steel Tubes were being manufactured out of the duty paid raw materials. Due to rescinding of this notification with effect from 1-3-1994, they had obtained a Central Excise registration Certificate No. 1/94 and filed a classification list and started clearing the goods on payment of duty at the rate of 15% adv. The D.G.T.D was abolished on 31-3-94, registration with the said authority ceased to have any effect, and became void with effect from 1-4-1994. The value of the clearances in the 1993-94 was only 94.81 lakhs. Consequent on amendment to Notification No. 1/93, by Notification No. 59/94, dated 1-3-1994, any unit claiming SSI exemption was not required to be registered as SSI with the Director of Industries. Hence in view of the above r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /93 was made only on 31-8-94, the appellants became eligible only on 31-8-94. 4. The Commissioner (Appeals) rejected their contentions as regards their eligibility of the SSI exemption from 1-4-1994 and the alleged shortages and upheld the order of demand for the duty of Rs. 6,25,000/- being the duty involved in the exemption and Rs. 45,503/- being the duty on the shortages and reduced the penalty to Rs. 40,000/- from Rs. 2,00,000/- and set aside the order of confiscation of excess stocks and imposition of redemption fine. Being aggrieved by that portion of impugned order as it is adverse to the appellants, they preferred this appeal. 5. We have heard both sides and considered the matter and find : - (a) Para 3 of Notification No. 1/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. CCE, Aurangabad [1999 (30) RLT 605-CEGAT] after recording the following submissions of the ld. Advocate for the appellants : ........He submits that this registration is not a registration under the I (D R) Act but only a registration for statistical purposes. In this connection, he referred to a Press Note issued by the Ministry of Industries (Department of Industrial Development) dt. August 13, 1979 which clarifies that "all industrial undertakings which fulfil the conditions for exemption from industrial licensing, as laid down in the notifications issued by the Government from time to time under section 29B of the I (D R) Act, undertakings employing less than 50/100 workers with/without the aid of power, and those engaged in non-s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Shiv Das submits that it is clear from the Press Note that the registration in respect of exempted units is to be made with various authorities like D.G.T.D, Jute Commissioner, Textile Commissioner, etc., and this registration is for statistical purposes only. He also submits that treating this registration of such units with D.G.T.D as excluding such units from small-scale exemption would lead to anomalous situation whereby units registered with Textile Commissioner and Jute Commissioner could be eligible for exemption while similarly placed units registered with D.G.T.D will be ineligible. Such an interpretation of the notification could not be correct or proper. He also submits that once the small-scale unit is exempt from registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the appellant has made a plea that as per the technical data of ISI specification, loss of tolerance of 8-10% is reported shortage of 19.540 MTs and excess of 25.282 MTs is only working out to 5.7% which is in the tolerance limit cannot be accepted since no ISI specifications have been produced before us or the lower authorities. The plea of the shortages not being established by weighing the total lot is similarly dismissed as it is being made for the first time and no mahazar or panchnama has been enclosed in the paper book to demonstrate as to how exactly the weighments were resorted to. However, since we find that the appellants are eligible for the benefit of Notification No. 1/93 with effect from 1-4-94, the duty is to be worke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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