1999 (9) TMI 246

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....egistered with DGTD as a Medium Scale Unit but which in terms of Policy decision of the Ministry of Industry in the department of Industrial Development (Press Note No. 9, dated 19-3-1985) prescribing the value of capital investment in Plant and Machinery upto Rs. 35 Lakhs to qualify for SSI status had applied for de-registration with DGTD and for registration as an SSI unit, but the said Registration Certificate was delayed for reasons beyond the assessee's control and was ultimately issued after a delay of 3 years on 23-8-1988. 2. The order-in-appeal impugned No. 100/89 (CBE), dated 3-8-1989 held that since the present appellants had obtained SSI certificate on 23-8-1988, therefore the said exemption under SSI duty exemption schem....

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....to deny benefit of exemption if otherwise permissible. Therefore, ld. Consultant submits that the law in this behalf is well settled and the ratio thereof needs to be applied in their case. He submits that on merits the moment the Ministry of Industry declared Rs. 35 lakhs as the investment limit for SS1 unit, appellants were entitled to be considered as SS1 unit as it is not in dispute that their investment in Plant and Machinery did not exceed that limit of Rs. 35 lakhs. Since to this effect they had taken positive steps to apply for de-registration by DGTD and for fresh registration as SSI unit, any delay in the Govt. Authorities taking a decision in this matter cannot be held against the appellants as they had qualified for SSI status i....

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....ts the appellants achieved a status whereby their application for registration as SSI unit had attained eligibi1ity in terms of the said Public Notice. Thereafter, it was only a matter of procedure and verification by the competent authorities concerned to consider their application for registration as an SSI unit. This consideration, unfortunately, took a period of almost 3 years. However, the end result thereof was that appellants were registered as an SSI unit. This registration was given in consideration of the said Public Notice issued by the Ministry of Industry enhancing the ceiling of said investment to Rs. 35 lakhs. Since that policy decision by the competent authorities in the Ministry had been announced on 19-3-1985 and the regis....