TMI Blog1994 (8) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. [Order per : S.K. Bhatnagar, Vice President]. This is a stay application filed with reference to the order of the Collector of Central Excise, Bombay-III dated 30-9-1993. 2. Learned counsel stated that the appellants were SSI unit and were availing of exemption under Notification No. 175/86, dated 1-3-1986, as amended as they were within the prescribed exemption limit. The exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed proforma on 2-4-1987 and in column 11 they had indicated that they were registered with the DGTD. 5. Thus, full facts had been declared and were known to the department. However, subsequently the Superintendent issued a show cause notice dt. 27-10-1989 demanding duty for the period of 6 months on the ground that they did not possess the SSI certificate. 6. As a matter of fact, as soon as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rescribed under the notification. 10. In this connection he would draw attention to the Stay Order No. 234-235/91-C issued in the case of M/s. Swadeshi Cement Ltd. v. Collector of Central Excise, Jaipur dt. 11-12-1991. 11. Learned DR stated that the Notification No. 175/86, dt. 1-3-1986 as amended required possession of SSI certificate and admittedly they were not in possesion of the certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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