1990 (3) TMI 193

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.... Shri A. Chaudhury, JDR, for the Respondent. [Order per: K. Sankararaman, Member (T)].  - Sri K.K. Banerjee, learned consultant for the applicants, pointed out that in this case they were in possession of a provisional small scale industry registration certificate issued by the concerned State Government authorities before they started production. As stated in the appeal petition, th....

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....ad held them to be ineligible for the benefit under Notification No. 175/86-C.E., dated 1-3-1986, as they had not claimed the same and they had not also submitted the SSI registration certificate. Sri Banerjee's grievance is that the Assistant Collector did not give them an Opportunity to explain the position, and the decision was taken against them without giving them the opportunity of persons h....

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....grant of benefit of exemption where a provisional registration certificate is produced. 3. We have considered the submissions from both sides. We feel that the non-mention of Notification No. 175/86 and the exempted rate in the classification list and their showing the statutory rate of duty would not disqualify them from the benefit of said exemption, if they are otherwise eligible for the sam....

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....ve a case that the principles of natural justice have not been complied with while deciding the case. Further the notification also only lays down that the exemption contained therein shall be applicable only to a factory which is an undertaking registered with the Director of Industries as a small scale industry. It was clarified by Sri Banerjee that for a new industry, initially only a provision....