1999 (4) TMI 264

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....lant. Shri T. Premkumar, SDR, for the 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....

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....ertificate dated 23-3-1988 was not revalidated 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 regi....

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....their case. He also cited the decision of 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 th....

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....eir letter was of 1994 and this is 1999. Even 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 provisiona....