9911796707
TMI Blog1997 (11) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... td., w.e.f. 1-4-1984. The unit was not eligible for the concession covered under Notification No. 175/86, dated 1-3-1986 as their principal unit was not coming under the preview of exemption under the said notification. Their S.S.I. registration has not been got amended. The said unit availed the said exemption under Notification 175/86, dated 1-3-1986 as amended, for the period from 1-1-1988 to 15-1-1988 and paid duty at concessional rate of 5% Adv. on the clearances and hence they are required to pay differential amount @ 5% on their said clearances. 1.2 A S.C.N., dated 14-4-1988 had been issued demanding differential duty. 1.3 The respondents did not reply to the said S.C.N. and continued prolonging issue on the ground that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be covered under para 4 (b) of Notification No. 175/86-C.E., dated 1-3-1986 as amended, inasmuch as he had not considered the other conditions and requirements of the said exemption Notification e.g. for the purpose of exemption under Notification 175/86-C.E., the main criterion being that aggregate clearance value of specified goods cleared by a manufacturer from one or more factories during the year in which the exemption is availed and hence the Order-in-Appeal, if at all, can only be conditional subject to all other conditions of the notification being satisfied. 2. No one has appeared on behalf of the respondents in spite of the notice of hearing having been served on them. Hence, we have perused the records and heard the ld. DR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate even on representation. 5. The Collector (Appeals) took note of the above developments and observing that the appellants were availing the benefit of Notification No. 175/86 right from 1-3-1986 observed that even if the SSI registration was cancelled the appellant would be covered under para 4 (b) of the Notification and would be eligible. 6. We observe that the ld. Collector (Appeals) had erred in holding the respondents eligible in the above facts and circumstances. Once the SSI registration certificate had been cancelled and it was neither renewed nor amended, the benefit of exemption Notification 175/86, which was available only to SSI units, could not be extended. 7. Even otherwise, there is nothing on record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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