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TMI Blog2008 (9) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... Shekhar, Sr. Advocate, Ms. Binu Tamta, S.N. Terdal and B. Krishna Prasad, Advocates, for the Appellant. S/Shri V. Lakshmikumaran, Alok Yadav, and M.P. Devanath, Advocates, for the Respondent. [Order]. - This appeal has been filed by the Revenue against the judgment and order dated 10-10-2001 passed by the Customs, Excise Gold (Control Appellate Tribunal, (in short "Tribunal") New Delhi in Final Order No. 142/01-C, in Appeal No.- E/369/96-C whereby the Respondent was held eligible to avail of the benefit of the small scale exemption notification. 2. Brief facts of the case are as under: The Respondent M/s. Surcoat Paints Pvt. Ltd. is engaged in the manufacture of paints and varnishes falling under Chapter 32 of the schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75/86 C.E., dated 1-3-1986. Since M/s. Surcoat Paints come under the category of being "owned or controlled" by M/s. Singhal Paints (Pvt.) Ltd., it was not eligible availing of the benefit of Notification No. 175/86-C.E. and 1/93-C.E. 5. It was alleged in the show cause notice that there was short payment of duty to the tune of Rs. 40,33,903.73 on the goods cleared by the manufacturer during the period 1st February, 1990 to 25th January, 1995 as it had wrongly availed the benefit under Notification No. 175/86-C.E. and 1/93-CE. by willfully suppressing the facts to avail small scale industry exemption violating the Provisions of Rule 173B, 173F and 173G read with Rule 173Q of the Central Excise Rules, 1944. As per show cause notice the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-86 is that the unit must hold SSI registration certificate either from the State Directorate of Industries or the Development Commissioner of the Industries. The respondents admittedly possessed SSI registration certificate No. 20/01/08849/PMT/SSI/01, dated 21-7-64 issued by the Directorate of Industries, Government of Uttar Pradesh during the period in question. True that the norm for determination of SSI status of the unit is normally the extent of investment on plant and machinery, the limit of which was earlier Rs.35 lakhs prior to 1-4-91and thereafter, it was raised to Rs.60 lakhs. But this is required to be gone into by the competent authority before issuing the SSI certificate to a particular unit. In this case, there is nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No Costs. 12. We, however, make it clear that the Central Excise Notification 175/86 dated 1-3-1986 has now been amended and the condition applicable in the present case has also now been deleted. 13. Lastly, learned counsel appearing for the respondent has drawn our attention to the order passed by this Court on 28-10-2002, which reads as under:- "Within eight weeks from today the respondent to deposit in this Court 50% of the demanded amount and to give a security, to the satisfaction of the Registrar of this Court, for the balance amount. The 50% amount, if deposited, can be withdrawn by the appellant on furnishing an undertaking to bring it back in the event they fail in this appeal. I.A. No.2 is disposed of accordingly." 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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