1998 (11) TMI 232

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....atnam Singh, DR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - In this case, the benefit of Notification No. 175/86 has been denied to the appellants on the ground that during the period for which the demand has been raised and confirmed, the factory was not registered as a S.S.I unit. The appellants admittedly commenced production w.e.f. 19-11-1991 and obtained SSI Regis....

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....ble Supreme Court. 3. Opposing the prayer of the appellants, learned DR Shri Satnam Singh submits that the certificate does not in any way indicate that it is to take effect from any particular date and therefore, the certificate becomes effective only from 14-1-1992, the date of its issue and since admittedly the appellants did not have registration certificate for the period prior to 14-1-....