1999 (3) TMI 328

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....12s for the period May, 1986 to October, 1986 for a sum of Rs. 10,38,015.38 and denied the benefit. The reason for issuing the show-cause notice is that the assessee has failed to produce SSI certificate. The matter had come up before the Tribunal, by which time, they had produced the said certificate and hence the Tribunal remanded the case for de novo consideration. On de novo consideration, the Assistant Commissioner again confirmed the demands, which has been set aside by the Collector (Appeals), hence the revenue has filed this appeal. Further facts of the case were that the assessee had been issued with provisional certificate on 14-3-1984, which had been renewed upto 14-9-1984. In the mean time, when the assessee had applied for conf....

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.... the considered opinion that the findings arrived at by the Collector (Appeals) is legal and valid and there is no infirmity in the matter. We are strengthened in our view by the law already laid down by the Tribunal in the case of C.K. Suresh & Co. v. C.C.E. as reported in 1990 (49) E.L.T. 371. This view was again reiterated by the Tribunal in the case of Sahuwala Cylinders Ltd. v. C.C.E. as reported in 1991 (54) E.L.T. 135 which in turn relied upon other decisions of the Tribunal and of the Hon'ble Supreme Court. In this Sahuwala Cylinders Ltd. case the Tribunal held that the unit has to be considered as SSI unit from the date when it applied for such certificate. The Tribunal also held that when the authority issuing the certificate has ....