TaxTMI 
TaxTMI 
2000 (12) TMI 659
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....nts' factory have been confiscated with an option to them to get the same released on payment of redemption fine of Rs. 12,000/-. 2. We have heard Shri Prantosh Mukherjee, ld. Advocate, for the appellants and Shri A.K. Chattopadhyay, ld. JDR, for the Revenue. 3. During the course of adjudication, the appellant had claimed that they were registered SSI unit and as such the benefit of Notification No. l75/86-C.E. was available to them. The duty was not being paid by them as they were claiming the exemption under the said notification. The Commissioner has denied the benefit of the exemption notification on the ground that during the period involved in the present appeal i.e. from 1989-90 up to 26-11-1991 the appellants were not ho....
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....te of commencement of production of date of issuance of registration certificate. 6. After giving our careful consideration to the matter we find that the small-scale registration authorities have certified on 23-12-1991 that the certificate would be valid unless specifically cancelled. There is also a letter from the said authorities which reads as under:- "Sub: Issuance of Permanent SSI Regn. Certificate. Dear Sirs, Enclosed please find herewith SSI Registration Certificate No. SSI/336/3471/339(L)/Cal/73, dated 1st June, 1973 issued in your favour. This certificate remains permanently valid subject to the regular submission of Annual Production Returns as per enclosed proforma and unless cancelled for any specific reason. The An....