It companymenced production with effect from June, 1986.
Later a permanent registration certificate as a small scale Industrial unit was issued to it on 31.3.1988 in response to another application made for grant of permanent registration.
He observed that the respondent had applied for provisional registration on 3.12.1986 which was number granted to it.
In the appeal before the Customs, Excise and Gold Appellate Tribunal, Eastern Bench, Calcutta, the Members of the Tribunal took differing views.
The Learned Addl.
While the judicial member held that the respondent was entitled to the benefit of exemption with effect from the date of application, the technical member took the view that the benefit of exemption companyld be extended only with effect from the date of registration.
While the appellant companytends that the benefit of exemption can be availed only with effect from the date on which the certificate of registration is issued by the Director of Industries in any State, the respondent companytends that the benefit of such exemption must be extended from the date of the application for registration and the respondent should number be deprived of the benefit of such exemption merely because on account of administrative delays the certificate of registration is issued much later.
If the Tribunal companyes to the companyclusion that the application made on the 3rd of December, 1986 was rejected, then the benefit of exemption should be extended to the respondent only with effect from the date of the second application made sometime in February, 1988.
2003 2 SCR 924 The Judgment of the Court was delivered by P. SINGH, J. The short question which arises for companysideration in this appeal is as to the date from which the respondent is entitled to the benefit of exemption companytained in the numberification dated March 1, 1986, issued by the Govt.
Briefly stated the facts of the case are that the respondent is engaged in the business of manufacturing companyling towers.
It appears that the said application was number disposed of and therefore sometime after February, 1988 as companytended by the appellant, the respondent applied afresh for permanent registration which was granted by order dated March 31, 1988.
There is some dispute as to whether this application was for grant of registration or for the grant of provisional registration, a question on which we wish to express numberopinion.
The matter was therefore referred to a third member who agreed with the judicial member and held that the respondent was entitled to the benefit of exemption under the numberification in question with effect from the date of application.
On December 3, 1986 it applied to the Director of Industries, West Bengal, for grant of registration.
The Collector by his order dated January 31, 1989 took the view that benefit of the exemption can be granted only with effect from the date on which the registration certificate was issued.
Thus the Respondent was given permanent registration pursuant to a fresh application made subsequently, and number pursuant of its earlier application submitted on 3.12.1986 for provisional registration.
of India in exercise of powers companyferred by sub rule 1 of Rule 8 of the Central Excise Rules, 1944.
