1990 (11) TMI 271

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....ts. Shri M.S. Arora, JDR, for the Respondent. [Order per : V. Rajamanickam, Member (T)]. -  The appellants are manufacturers of "LPG Cylinders". The issue in dispute is the availment of the exemption Notification No. 175/86-C.E., dated 01-03-1986, for their Unit, as the SSI Certificate was issued to them on 12-09-1986, and the Department has denied the exemption earlier to that date.....

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....ewed by the Collector of Central Excise, Guntur, under Section 35-E of the Central Excises Act and the application filed before the Collector of Central Excise (Appeals) was admitted and the appeal was upheld and the Respondents' (assessee) claim for SSI exemption was held to be inadmissible prior to the issue of the SSI Certificate on 12-9-1986. 4. The plea of the appellants before the Tribuna....

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.... and placed reliance on the decision of the Supreme Court in (1988) 3 Supreme Court Cases 398 -State of UP and Another v. Haji Ismail Noor Mohammed and Co. and pleaded that date of application should be the effective date for purpose of eligibility to SSI exemption, that classification list was approved by the Assistant Collector and a refund was also paid in consequence. Further, the application ....

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....es a substantial provision that the Unit should be registered with the Director of Industries and the registration should take effect from the date of issue. 7. We have considered the submissions made. The appellants have registered themselves as a medium scale unit as early as 1983, as their capital investment was more than Rs. 20 lakhs, on the enhancement of the limit from Rs. 20 lakhs to Rs.....