1996 (10) TMI 428

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....nder Notfn. No. 175/86, dated 1-3-86 since the issue of the said notification. 3. The issue in this case has arisen w.r.t. the conditions stipulated in para 4 of the said notification which allowed the benefit thereof to SSI units registered with the Directorate of Industries or the Development Commissioner and to all those manufacturers who were availing one of the specified notifications under clause (b) thereof. However, amending Notification No. 244/87, dated 30-10-97 was issued, amending clause (b) thereof which had the effect of excluding such manufacturers who were registered with DGTD. But the appellants continued availing this amendment notification, and therefore the department issued a SCN dated 14-7-90 for recovery of th....

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.... and in particular the reference to the aforesaid financial years. 6. In response to queries from the Bench the ld. Counsel very fairly stated that they did not inform the department about their having been registered with the DGTD after Notification No. 244/87, dated 30-10-87 came into existence but reiterated that prior to this date there was no such necessity. 7. Ld. DR stated that apparently appellants were not entitled to the benefit of Notification No. 175/86, dated 1-3-86 since they were admittedly registered with the DGTD and the amount was demandable as they did not inform the department about this position, and therefore the demand was not time barred. 8. Insofar as Notification No. 174/89 is concerned it d....