TMI Blog1990 (11) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... anickam, Member (T)]. The appellants are manufacturers of LPG Cylinders . The issue in dispute is the availment of the exemption Notification No. 175/86-C.E., dated 01-03-1986, for their Unit, as the SSI Certificate was issued to them on 12-09-1986, and the Department has denied the exemption earlier to that date. 2. The appellants contend that they were registered with the Department of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excises Act and the application filed before the Collector of Central Excise (Appeals) was admitted and the appeal was upheld and the Respondents (assessee) claim for SSI exemption was held to be inadmissible prior to the issue of the SSI Certificate on 12-9-1986. 4. The plea of the appellants before the Tribunal is that the delay in the issue of the SSI Certificate by the Department of Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Cases 398 -State of UP and Another v. Haji Ismail Noor Mohammed and Co. and pleaded that date of application should be the effective date for purpose of eligibility to SSI exemption, that classification list was approved by the Assistant Collector and a refund was also paid in consequence. Further, the application for review under Section 35E of the Central Excise Act cannot override the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stries and the registration should take effect from the date of issue. 7. We have considered the submissions made. The appellants have registered themselves as a medium scale unit as early as 1983, as their capital investment was more than Rs. 20 lakhs, on the enhancement of the limit from Rs. 20 lakhs to Rs. 35 lakhs for considering a unit as a small-scale industry the appellants factory becam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e concessions that will accrue and so long as the notification does not specifically mention about the dates from which such certificate takes effect, the exemption cannot be denied. Clause 4 of Notification No. 175/86-C.E. makes it a condition that a factory should be registered with the Director of Industries as a small-scale industry and once such a certificate is issued with an emphasis that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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