1999 (7) TMI 620

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....n the matter was called, no one was present on behalf of the Appellants. Registry informed that the notice of date of hearing sent to them had been returned by the Postal Authorities. We, therefore, heard Shri V.M. Udhoji, ld. D.R., and perused the records. The facts in brief are that the appellants, manufacturer of HDPE bags, filed a classification list No. 7/87 effective from 9-8-87 claiming benefit of Notification No. 175/86. The classification list was finally approved subject to the condition of production of SSI certificate within 3 months. The Assistant Collector, Central Excise, Kalyan, under Adjudication Order dated 25-7-91, approved the classification list allowing the exemption under Notification No. 175/86-C.E., dated 1-3-86, ho....

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....hat the opinion expressed in letter dated 9-2-89 by the General Manager, District Industries Centre, to the effect that the certificate would be valid from the date of its issue was entirely erroneous; that the demand of Central Excise duty relating to the period beyond six months was clearly time-barred. 4. Shri Udhoji, ld. D.R. reiterated the findings contained in the impugned order passed by the Collector (Appeals). He also relied upon by the decision in the case of C.C.E., Kanpur v. Sun Beverages (P) Ltd. - 1999 (108) E.L.T. 103 (T) = 1999 (30) RLT 432  (T), wherein it was held that "in the context of Notification No. 175/86-C.E. availability of registration certificate with the SSI authorities is a mandatory condition and ....