2000 (7) TMI 332

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....i M.P. Singh, JDR, for the Respondents. [Order per : V.K. Agarwal, Member (T)].  In this appeal filed by M/s Seamless Tubes & Technologies India Ltd., the issue involved is whether the benefit of Notification No. 175/86-C.E., dated 1-3-1986 is available to the goods manufactured by the Appellants during the financial year 1989-90. 2. The Appellants under their letter dt. 6-1-200....

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.... under Notification 175/86 in their classification lists effective from 17-3-1989, 15-3-1990 and 1-4-1990; that they became disentitled to Notification 175/86 from the date they become the subsidiary of M/s Balaji Tubes Ltd. On appeal the Collector (Appeal), under the impugned Order, observed that the appellants had given figures of clearances which showed that the value of their clearances was wi....

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....-91 and not for the year 1989-90 as para 4(b) is applicable only to those units which got registered with the DGTD, and since the Appellant got this registration only on 12-9-1990, the provisions of this para will be inapplicable for the year 1989-90. 3. We observe that para 4 of notification of 175/86 provides that the exemption shall be applicable to a factory which is registered with th....

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....f Finance (Department of Revenue) No. 53/88-Central Excise, dated 1-3-1988." 4. It is evident from the proviso that if the benefit of exemption under Notification No. 175/86 was availed of during the preceding financial year the benefit of the Notification shall be available to a factory which is not registered under the IDR Act with the DGTD. In view of this specific provisions of clause ....