1997 (7) TMI 425

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....SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. R.M. Udyog, the matter relates to the applicability of Notification No. 175/86-C.E., dated 1-3-1986 in a case where the SSI registration was obtained by the appellant on 27-6-1988 and the goods have been cleared on concessional rate of duty during the month of January, February, 1988 and March ....

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....tion that they should be allowed benefits during the period prior to 27-6-1988 when they were not registered as SSI unit is not based on law and; therefore, is unacceptable. The Asstt. Collector's findings are, therefore held to be well-reasoned and sustainable in law." 4. There is no dispute that prior to 27-6-1988 the appellants had no Small Scale Industrial Unit Certificate and the plea....

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....otification, registration obtained on 27-6-1988 will not cover the clearance already effected when the unit was not SSI unit. The appellant submitted that demand is from January to June, 1988, while the show cause notice had been issued on 15-7-1988. The notice is within time. It has to be seen in the light of the relevant provisions of Section 11A of the Central Excise and Salt Act and the releva....