ORDER
Lajja Ram, Member (T)
1. In this appeal filed by M/s. R.M. Udyog, the matter relates to the applicability of Notification No. 175/86-C.E., dated 1-3-1986 in a case where the SSI registration was obtained by the appellant on 27-6-1988 and the goods have been cleared on concessional rate of duty during the month of January, February, 1988 and March to June, 1988.
2. Shri Y.N. Chopra, ld. Consultant submitted that the appellants had applied for the SSI registration certificate in December, 1987. This fact was mentioned at the back of the classification list but the Director of Industries took time and issued the SSI certificate only in the month of June, 1988.
3. The Collector of Central Excise (Appeals) in para 5 of his order had observed as under:
“5. I have carefully gone through the oral/written submissions made by appellants. I find that this is admitted fact that the appellants were registered as SSI unit by the Directorate of Industry Deptt. on 27-6-1988. They are SSI unit from 27-6-1988 and hence they can be eligible for SSI benefit only from 27-6-1988 in terms of Notification No. 175/86, their contention that they should be allowed benefits during the period prior to 27-6-1988 when they were not registered as SSI unit is not based on law and; therefore, is unacceptable. The Asstt. Collector’s findings are, therefore held to be well-reasoned and sustainable in law.”
4. There is no dispute that prior to 27-6-1988 the appellants had no Small Scale Industrial Unit Certificate and the plea that they had already applied for the SSI registration will have no bearing in view of the express and unambiguous language in the exemption Notification No. 175/86-C.E. The notification provided that the benefit of small scale exemption was available only when the unit was registered with the Director of Industries as a small scale unit. The registration, will not be application for registration. Registration had been obtained only on 27-6-1988. The unit was not eligible for small scale exemption prior to that date.
5. Shri Y.R. Chopra, ld. Consultant further submitted that as the registration was obtained on 29-6-1988 in any case they should be eligible for the benefit from 1-4-1988 i.e. the beginning of the financial year. We consider that under the expression in the exemption notification, registration obtained on 27-6-1988 will not cover the clearance already effected when the unit was not SSI unit. The appellant submitted that demand is from January to June, 1988, while the show cause notice had been issued on 15-7-1988. The notice is within time. It has to be seen in the light of the relevant provisions of Section 11A of the Central Excise and Salt Act and the relevant date has to be considered with reference to the RT 12 returns. We do not find any merit in this contention also. In view of the express language of the notification and the settled position in law that the exemption notification have to be interpreted in terms of the plain language of the notification, we do not find any infirmity in the finding of the Collector of Central Excise (Appeals). We do not find any merit in this appeal and the same is rejected.