2009 (9) TMI 810

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..... 2000, and the Registrar of Companies has allowed the amalgamation with effect from 16-5-2001 - the appellants have availed the small scale exemption only upto 23-9-2000 and thereafter, they have paid the normal duly - the appellants cannot be denied SSI exemption for the limited period they have actually availed the same till 23-9-2000 - appeal allowed - decided in favor of appellant. - E/524/200 .....

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..... 28-7-2000 and subsequently, the application before the Registrar of Companies was made on 28-9-2000. As such, he prays that the small scale exemption should be allowed till the effective date of amalgamation and it should be taken as the date of application to the Registrar of Companies. He also states that in a similar case, the Tribunal had held the effective date to be 8-3-94 though the transfe .....

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..... the Registrar of Companies has allowed the amalgamation with effect from 16-5-2001. We also find that the appellants have availed the small scale exemption only upto 23-9-2000 and thereafter, they have paid the normal duly. In view of the conditions contained in the scheme of amalgamation and the fact that approvals of Hon ble High Court and the Registrar of Companies have been obtained later on, .....

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