ORDER
Archana Wadhwa, Member (J)
1. After hearing the appellant’s representative Shri M.L. Chatterjee, ld. Advocate and Shri T.K. Kar, ld. SDR for the Revenue we find that the short issue involved in the present appeal is as to whether the appellants would be entitled to the small scale exemption benefits available under Notification No. 175/86-CE.
2. As per the facts on record the appellants applied for registration with the Directorate of Industries with the state and were issued a provisional registration certificate, which expired on 22-2-90. Thereafter, they applied for extention of the validity of the provisional certificate or for issuance of the permanent certificate vide their application dated 18-4-91. Inasmuch as the appellants were neither issued a permanent registration certificate, nor their provisional certificate was extended by the proper authorities, demand of duty was raised against them for the period April, 1992 to March, 1993 by denying them the benefit of exemption notification. Vide adjudication order, the original authority observed that inasmuch as the appellants are not registered with the Directorate of Industries as a small scale unit, conditions of Notification No. 175/86 were not fulfilled. Thereafter, the matter was remanded by the Tribunal to the lower authorities with instructions to await the issuance of the registration certificate by the concerned authorities inasmuch as the Directorate of Industries vide its letter dated 28-9-94 intimated the appellant that their permanent registration certificate was under processing and result will be communicated in due course.
3. Shri M.L. Chatterjee, ld. Advocate appearing for the appellant fairly agrees that the permanent registration certificate has not yet been issued by the authorities inspite of their pursuing the matter vigorously with the Department of Industries with the State Govt. He submits that the Tribunal in a number of decisions has held that registration certificate, as and when issued, would relate back to their date of application. Inasmuch as they have applied in the year 1991, benefit of notification should be given to them.
4. However, we find that the provisional certificate issued to the appellant expired on 22-2-90. Thereafter, they applied for permanent registration on 18-4-91. The permanent registration certificate has not yet been issued to the appellant. The appellants have produced on record a letter dated 16-6-99 written to the General Manager, District Industries Centre, Directorate of Industries requesting for issuance of the said certificate. There is no response to the said letter. As such the factual position remains that during the period in question i.e. from April, 1992 to March, 1993, the appellants were not possessing the small scale registration certificate and as such the condition of the notification were not fulfilled. The appellants’ reliance upon the various decisions of the Tribunal that the certificate would relate back to the date of application is of no avail to them inasmuch as there is no certificate in existence and as such the question of relating back the same to the date of application does not arise at all. As admittedly during the relevant period the appellants were not registered and the certificate has not been issued even after the expiry of a period of 11 years, we are of the view that the benefit of the exemption notification has been rightly denied to the appellant. Accordingly we find no merits in the appeal, which is rejected.