9911796707
Advanced Search 
TMI Blog2010 (12) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... ase is as under. 3. The Appellant are engaged in the manufacture of cooling towers and availed the benefit of the small-scale exemption Notification with effect from June, 1986 when the production started. Revenue Officers visited the factory of the Appellant and found that the Appellant were wrongly availing the benefit of the small-scale Notification. Show cause notice was issued for the demand of duty for denying the benefit of the small-scale exemption Notification. The Adjudicating Authority confirmed the demand and imposed the penalty. The Appellant filed the Appeal before the Tribunal and the Tribunal allowed the Appeal filed by the Appellant on the ground that the Appellant applied for provisional registration on 3-12-86 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 3rd December, 1986. If the Tribunal comes to the conclusion that the application made on the 3rd of December, 1986 was rejected, then the benefit, of exemption should be extended to the respondent only with effect from the date of the second application made sometime in February, 1988. However, if the Tribunal comes to the finding that the first application made on 3rd December, 1986 remained pending and the second application made sometime in February/March, 1988 was merely a continuation of the first application, being supplemental in nature, then the respondent would be entitled to the benefit of exemption with effect from the date of the first application i.e. from 3rd December, 1986. The Tribunal will dispose of the appeal according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l registration on 3-12-86 and subsequently, applied for permanent registration; therefore, they are entitled for the benefit of the small-scale exemption Notification w.e.f. 3-12-86, when the Appellant applied for provisional registration. Hence, the impugned Order is not sustainable. 6. Contention of the Revenue is that in the application for permanent registration against the column whether the Appellant were previously registered with the Directorate of Industries, the Appellant specifically mentioned - 'no'. The other column of the Registration Form provides for earlier registration with the Directorate of Industries and then the number and date. The Appellant in this column also had not mentioned anything regarding the earlier re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry/March, 1988, is in continuation of the earlier application which was for provisional registration. The Appellant relied upon the procedure for setting up industry as published on the website of West Bengal. We find that the procedure does not provide any condition that the provisional registration for a small-scale industry is mandatory. The provisional registration can be applied by a unit which is not set up. The procedure prescribes that after provisional registration, the manufacturer unit has to get all necessary clearances from the concerned authorities. In the present case, the unit has already been set up and has started production when as per appellant applied for provisional registration. Under the procedure, there is no bar to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
