1992 (8) TMI 184

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri K.K. Sharma, Advocate, for the Appellants. [Order]. - These two appeals filed by M/s. N.R. Auto products. New Delhi as per details-below involve a common issue and hence are being disposed of by this single order. S. No.  Appeal File No. Against 0/0 & date 1.  360-CE/Appl/DLR/92 139/92, dated 15-7-1992 2. 361-CE/Appl/DLH/92 143/92, dated 7-7-92/9-7-92....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fore, the financial year 1991-92 since both the classification lists were filed within that financial year. There is no dispute about the fact that the appellants availed of the benefit of this exemption Notification in the preceding financial year 1990-91. Infact this decision was given by the Asstt. Collector after adjudication of the case vide Adjudication Order No. 55/91, dated 6-8-1991. The A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is not registered as an SSI unit. But for the purpose of applying Para 4(b) to the new premises, the emphasis has to be on the same manufacturer having availed of the benefit of the Notification No. 175/86 in the preceding financial year. In this case, the Asstt. Collector had already adjudicated the matter and allowed the availment of the benefit of the Notification No. 175/86 to the same manufa....