9911796707
TMI Blog1999 (7) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... formed that the notice of date of hearing sent to them had been returned by the Postal Authorities. We, therefore, heard Shri V.M. Udhoji, ld. D.R., and perused the records. The facts in brief are that the appellants, manufacturer of HDPE bags, filed a classification list No. 7/87 effective from 9-8-87 claiming benefit of Notification No. 175/86. The classification list was finally approved subject to the condition of production of SSI certificate within 3 months. The Assistant Collector, Central Excise, Kalyan, under Adjudication Order dated 25-7-91, approved the classification list allowing the exemption under Notification No. 175/86-C.E., dated 1-3-86, holding that the application for registration as small-scale unit was received by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Centre, to the effect that the certificate would be valid from the date of its issue was entirely erroneous; that the demand of Central Excise duty relating to the period beyond six months was clearly time-barred. 4. Shri Udhoji, ld. D.R. reiterated the findings contained in the impugned order passed by the Collector (Appeals). He also relied upon by the decision in the case of C.C.E., Kanpur v. Sun Beverages (P) Ltd. - 1999 (108) E.L.T. 103 (T) = 1999 (30) RLT 432 (T), wherein it was held that in the context of Notification No. 175/86-C.E. availability of registration certificate with the SSI authorities is a mandatory condition and it cannot be termed as a mere technical formality; nor can the Certificate be treated to be applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they had applied for registration as a small-scale unit on 4-12-1986. No doubt the certificate as such was issued to them on 7-12-1987 but can it be said that they were not a small-scale units during the relevant period as grant of Registration Certificate goes to show that the Appellants were a S.S.I. units eligible for exemption under Notification No. 175/86. The Tribunal has been holding in many cases that delay on the part of the Certificate issuing authority should not affect the availment of benefit of notification by the Appellant. Any delay in issuing the certificate which cannot be attributed to the Appellants, should not deprive them of the benefit of the notification. Accordingly, we hold that the Appellants were eligible to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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