TMI Blog1999 (11) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... These two units were independently availing the concessional rate of duty for SSI units under various Notifications from time to time. On 20-2-1987, M/s. Gujarat Agro Food Ltd. was amalgamated with M/s. Gujarat Agro Industries Corpn. Ltd. which was an existing entity, which was not registered with the SSI Directorate. On 27-8-1987 an application for registration was made by M/s. Gujarat Agro Industries Corpn. Ltd. The ld. Counsel under instruction from his client states that the registration has not so far been granted. However, at about the same time i.e. on 2-9-1987 the fact of amalgamation was notified to the department and an L-4 licence in the name of the Corporation was requested which was duly granted on 14-7-1987. The new entity, ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age of the notification is as that this impression is likely to be created. We however, find that the benefit goes to the manufacturer and not to the factory. We have also seen the registration certificate dated 5-12-1994 given to the amalgamated Junagadh unit of M/s. Gujarat Agro Industries. The certificate lists the manufacturer as the beneficiary and not the factory. On this count, no benefit is derived by the appellants. 6. The appellants changed the identity after the amalgamation. The earlier licence number was exchanged for a new central excise licence. Thereafter, in terms of Rule 173B and Rule 173C as they existed, the units were required to file classification lists and price lists. The proceedings show that this was not done bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licensed and failling in the jurisdiction of two separate collectorates. It is correct that in the first dated show cause notice the averment is made that the principal manufacturer was not eligible for concession but the knowledge in the mind of a Collectorate cannot be taken to be knowledge in the mind of another Collectorate when they are located at a distinct location. In fact, with this notice, the knowledge was gained by the assessees of wrong availment made by them. It also indicates the lack of knowledge on the part of the officers who issued the present show cause notice. On this ground also nothing survives in the appeal. The impugned order is correct in law. The appeal is accordingly dismissed. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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