1997 (12) TMI 423

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....jeev Srivastava, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants in this case were in possession of a L-4 licence. They had registered themselves as a small scale industrial unit with the State authorities for manufacture of five commodities. During the year 1986-87, they manufactured and cleared one single commodity namely, Mild Steel Wire Nails totally va....

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.... under that notification. He maintained that the department was aware of their clearances since at the time of applying for a licence, the SSI certificate was placed on record which clearly showed that they were empowered to manufacture more than one commodity. On the ground of knowledge of the department, it was the ld. Advocate's claim that the extended period could not be invoked. 3. We....