9911796707
TMI Blog2008 (10) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : P. Karthikeyan, Member (T)]. This appeal arises before us for a second time. In the first round, vide Final Order No. 1369/98 dt. 20-7-1998, the matter was remanded to the adjudicating authority to decide the case afresh after furnishing the appellant copies of correspondence relied on in the proceedings. 2. The facts of the case are that on 15-6-1993, officers attached ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SI registration certificate was issued across the table on receipt of application from parties and permanent SSI certificate was issued after inspection of the unit. The assessee opted for SSI status in June, 1992. It appeared that Esteem was not an SSI entitled to benefit of Notification Nos. 175/86 dated 1-3-86 and 1/93 dated 28-2-93 during the periods 1992-93 and 93-94 (upto 14-6-93). After due ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the appellants submitted that the appellant had applied for SSI registration in the year 1990 and that the provisional certificate for SSI was given only on 22-6-93. This was followed by permanent certificate issued on 9-3-94. The appellants have not been able to furnish any evidence in support of the claim that the application for registration had been filed much earlier and the impugned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hadri is no more. There is no way to verify the genuineness of the affidavit. Only other evidence is a letter of the Manager SIPCOT dated 7-12-99 addressed to General Manager, District Industries Centre recommending the application of Esteem stating that the appellant would approach for provisional registration as an SSI. However, this recommendation also does not indicate when the application was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereby became liable for penalty under Rule 173Q of the CER. As the appellants did not possess SSI certificate, the impugned clearances were not eligible for the benefit under Notification No. 175/86 dated 1-3-86 and No. 1/93 dated 28-2-93. Therefore, we find that the impugned demand had been correctly made. The penalties imposed are reasonable and in accordance with law. In the circumstances, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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