2018 (1) TMI 616

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....Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The issue raised in this appeal is, squarely covered by the ruling of this Tribunal - Northern Regional Bench, New Delhi in the case of Nachiketa Papers Ltd. Versus Commissioner of Central Excise, Chandigarh-I reported at 2004 (170) E.L.T. 61 (Tri. - Delhi), is whether they are entitled to claim the benefit of nil rate of duty in respe....

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....d by a manufacturer of newsprint specified under Schedule I of the Newsprint Control Order, 1962", and supplied against a purchase order placed upon such manufacturer by a newspaper which is registered by the Registrar of Newspapers for India under the provisions of the Press & Registration of Books Act, 1867. It is the case of the appellants that they filed an application for being included unde....

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....L.T. 485]. 3. In the above decision, Hon'ble Supreme Court had occasion to consider the relevant date on which a unit registered as an SSI unit will be entitled to claim the benefit of Notification No.175/86-C.E. 4. After referring to decisions rendered under different statutes, the Hon'ble Supreme Court held as follow :- "However, once it is found that the industry qualifies as a small sca....

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....hich the application for grant of registration was made by it before the competent authority. This is also in accord with the principle which found favour with the Court in State of U.P. & Annr. v. Haji Ismail Noor Mohammad & Co. and the Assessing Authority & Ors. v. Patiala Biscuits Manufacturers Pvt. Ltd. (supra)". 5. We find that there is merit in the contention of the appellant that the ratio....