1997 (8) TMI 279

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....issued a show cause notice dated 4-6-1987 for the period from 4-12-1986 to 31-3-1987 by the Superintendent of Central Excise. Subsequently, however, a revised show cause notice dated 30-6-1988 covering the period from 11-4-1986 to 31-3-1987 was issued by the Additional Collector. This show cause notice mentions that it includes the period already covered in the show cause notice issued by the Superintendent of Central Excise. The Additional Collector in his order demanded excise duty at standard rates for the clearance of goods during the period 1-4-1986 to 30-6-1986 in respect of cheese winding machines. He also confirmed differential duty on the value of electric motors and cheese winding machines which were cleared after Notification 46/....

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....ssion under the new Notification 175/86, dated 1-3-1986 or to pay excise duty at the standard rate in case they had not fulfilled the condition specified in this Notification. He goes on to record that the appellants continued to avail exemption under Notification 46/81 even when it was rescinded and, therefore, they are not eligible to SSI exemption. After having recorded all this, while proceeding to impose penalty, the Additional Collector records "I keep in view that the Unit is a small scale unit and in any case would be eligible for small scale concession had they resorted to following the proper procedure". We are constrained to note that this is not a correct proposition of law. A substantive benefit otherwise available under law ca....