TaxTMI 
TaxTMI 
1995 (11) TMI 145
X X X X Extracts X X X X
X X X X Extracts X X X X
....for the Respondent. [Order per : G.R. Sharma, Member (T)]. - Shri L.C. Agarwal, learned counsel appearing for the appellants, submitted that the appellants applied for an SSI Certificate on 26-2-1986. He submitted that the Notification No. 175/86 granting exemption from duty was issued on 1-3-1986; that the appellants were granted SSI Certificate on 18-10-1986; and since they had applied for gr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to a particular class of citizens. Explaining the position further, the learned counsel submitted that the appellants were a DGTD unit and the Government of India in a Press Note had clarified that if the investment in a DGTD Unit was less than 35 lakhs, then such a unit shall be deemed to be a small scale unit. The learned counsel, therefore, submitted that having regard to the Press Note issued....
X X X X Extracts X X X X
X X X X Extracts X X X X
....it under exemption Notification No. 175/86 cannot be extended to the appellants w.e.f. 1-3-1986. On the question of interpretation of statutes, the learned SDR cited and relied upon the Hon'ble Supreme Court decision reported in 1991 (55) E.L.T. 454 as also the decision of the Hon'ble Supreme Court reported in 1991 (55) E.L.T. 437. 4. On careful consideration of the submissions made by both ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....inasmuch as, the appellants are already a DGTD Unit, and status of the appellants can be said to have changed not from the date of application submitted by the appellants, but from the date or on the date when SSI Certificate was granted by the Director of Industries. In the instant case, admittedly, the SSI Certificate was granted on 18-10-1986. We also observe that the Director of Industries has....