2008 (10) TMI 409

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....ant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This appeal arises before us for a second time. In the first round, vide Final Order No. 1369/98 dt. 20-7-1998, the matter was remanded to the adjudicating authority to decide the case afresh after furnishing the appellant copies of correspondence relied on in the proceedings. 2. The fac....

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.... from the District Industries Centre that provisional SSI registration certificate was issued across the table on receipt of application from parties and permanent SSI certificate was issued after inspection of the unit. The assessee opted for SSI status in June, 1992. It appeared that Esteem was not an SSI entitled to benefit of Notification Nos. 175/86 dated 1-3-86 and 1/93 dated 28-2-93 during ....

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....al filed before the Tribunal and during the hearing the counsel for the appellants submitted that the appellant had applied for SSI registration in the year 1990 and that the provisional certificate for SSI was given only on 22-6-93. This was followed by permanent certificate issued on 9-3-94. The appellants have not been able to furnish any evidence in support of the claim that the application fo....

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....ted a sworn affidavit of Shri S.T Seshadri, MD to support this claim. Shri Seshadri is no more. There is no way to verify the genuineness of the affidavit. Only other evidence is a letter of the Manager SIPCOT dated 7-12-99 addressed to General Manager, District Industries Centre recommending the application of Esteem stating that the appellant would approach for provisional registration as an SSI....