1998 (11) TMI 232 - AT - Central Excise

Summary

The appellants were denied the benefit of Notification No. 175/86 because their factory was not registered as a S.S.I unit during the period for which the demand was raised. The appellants applied for certification before starting production, and the delay in issuing the certificate should not be a reason to deny them the benefit of the notification. The certificate should be considered effective from the date of application. The appellants are entitled to the benefit of the notification as the certificate mentions the date of commencement of production. The impugned order was set aside, and the appeal was allowed in favor of the appellants.