TMI Blog1999 (1) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... l. During the relevant period they did not have a SSI registration certificate in respect of that factory. They got that factory at Nikol incorporated in their original certificate which had been issued by the SSI authorities in respect of their earlier unit at Udhav on 20-3-90. A dispute has arisen between the Revenue and the appellants whether the benefit of Notification 175/86-C.E. would be available to the goods manufactured in their second unit at Nikol manufactured and cleared during the period 1-2-90 to 19-3-90. 1.2 Revenue s contention is that there was no registration of the said factory at Nikol during the said period whereas the appellants contention is that no registration certificate was required in view of the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry with the SSI authorities, namely, Directorate of Industries or Development Commissioner, as the case may be. Proviso thereto gives relaxation in two different situations. Clause (a) speaks of relaxation from registration with SSI authorities if the clearances from the factory during the preceding financial year did not exceed Rs. 7 lakh rupees or is not likely to exceed Rs. 7 lakh in the current financial year. Clause (b) of proviso envisages a different situation, according to the learned Consultant, namely, a manufacturer who manufactures specified goods in a factory and who has been availing of the exemption under this notification i.e. 175/86-C.E. during the preceding financial year. He submits that there is no dispute that the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gree with the submission of the learned Consultant, Shri J.M. Sharma. The situation in the present case is more or less akin to the situation in Accura Industries, mentioned supra; even otherwise we are of the view that clauses (a) and (b) envisage two different situations. Clause (a) relates to the factory and clause (b) relates to the manufacturer and the condition of fulfilment of notification is with reference to the manufacturer. That having been satisfied in the present case, the benefit of notification cannot be denied, as has been held by the Tribunal in the cases relied on by the learned Consultant. Consequently, we set aside the impugned order and allow the appeals with consequential relief to the appellants. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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