1999 (4) TMI 264

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....he Respondent. [Order per : G.R. Sharma, Member (T)]. -  Shri M.L. Chatterjee ld. Advocate arguing the stay petition for waiver of pre-deposit of duty amounting to Rs. 11,50,137.75, submits that the applicants have applied for registration with Directorate of Industries of the State. That they were issued a provisional registration certificate which expired on 22-2-1990. That since the cert....

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....ated beyond 22-9-1990 but the application for extension on validity of the same was applied for within time. Ld. Counsel submitted that there is no rejection from the concerned authorities and that there was an admission on the contrary from the registration authorities that their unit was a SSI unit. He submits that since they had applied in time for registration as SSI unit and that they have be....

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....this Tribunal in the case of Goa Bottling Co. Pvt. Ltd. v. Collector of Central Excise [1993 (67) E.L.T. 721 (Tribunal). Similar view was expressed by this Tribunal in this case. In the case of Welbeck Pharmaceuticals Pvt. Ltd. v. Commissioner of Central Excise, New Delhi [1999 (106) E.L.T. 181 (Tribunal), this Tribunal went a step further and held that the application for registration as SSI unit....

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....n after five years, there was no certificate. He, therefore, submits that since no certificate has been issued even after a lapse of five years, the applicants may be directed to deposit the entire amount of duty. 3. Heard the submissions of both the sides. We note that the applicant was issued provisional registration certificate. The provisional certificate expired on 22nd February, 1990. ....