TaxTMI 
TaxTMI 
1994 (6) TMI 86
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....Shri K.K. Dutta, JDR, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - M/s. Manko Industries have filed this appeal against order in appeal dated 2-12-1993 passed by the Collector of Central Excise (Appeals), Chandigarh upholding the order in original dated 29-8-1993 passed by the Asstt. Collector of Central Excise, Jalandhar holding them to be ineligible for the benefit of sma....
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....overed. The benefit of exemption was held to be not admissible for washers prior to 14-6-1993. On the above basis, seeing no ambiguity in the order of the Assistant Collector, the appeal was rejected and the order of the Assistant Collector upheld 2. In the appeal before us, the appellants have contended that what is required in the Notification is the registration of the Unit as a Small Sca....
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....ctive effect from June, 1986. Further submissions have also been made in the appeal (1) regarding the applicability of the exemption notification to them without reference to the registration with the Directorate of Industry in view of their having availed exemption the previous year; and (2) time-barred nature of the notice issued on 22-6-1993 for the clearances during October 1992 to December 19....
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....issions. We have perused the record. We find that the matter is squarely covered by the Board's circular dated 24-12-1993. a copy of which has been submitted by the learned Consultant. It has been clarified therein that once a factory is registered with the Director of Industries or the Development Commissioner as a small scale industry it is not necessary for such SSI unit to get each and every p....