SHIV ENGINEERING INDUSTRIES Vs. COLLECTOR OF C. EX.

JUDGEMENT

(1.) THIS appeal has been filed by the appellants against the order in appeal dated 2 -9 -1994 passed by the Collector of Central Excise (Appeals) who upheld the order in original of the Assistant Collector dated 7 -4 -1994 confirming duty demand of Rs. 22,008.68 under Section 11 -A of the Central Excise Act.

(2.) THE facts giving rise to this appeal may briefly be stated as under :

(3.) THE appellants are engaged in the manufacture of motor vehicle parts falling under sub -heading 8714.00 of the CETA. They were not entitled to the benefit of Notification No. 175/86 -C.E., dated 1 -3 -1986, as when they applied for the Central Excise L -4 licence they declared their firm as partnership concern, whereas SSI certificate was taken in the name of sole proprietorship concern and as such the certificate was not valid for the partnership firm and they were liable to pay the duty. They were served with the show cause notice dated 4 -4 -1991 on the basis of their monthly R.T.12s of February, 1991 and duty demand of Rs. 22,008.68 was raised from them. They contested the correctness of the notice on the ground that their SSI certificate was perfectly valid and they were entitled to the benefit of Notification No. 175/86 -C.E. But the Assistant Collector did not agree with their contention and confirmed the demand through the order in original dated 7 -4 -1994. They challenged this order of the Assistant Collector before the Collector (Appeals), but the same was confirmed and their appeal was dismissed through the impugned order in appeal dated 2 -9 -1994.