Judgment:
1. The only question arising for consideration is whether the Collector (Appeals) was justified in denying appellant the benefit of SSI Exemption Notification 175/86 and in reversing the order passed by the Assistant Collector which extended the benefit.
2. The unit of the appellant started functioning in 1981. Appellant applied to the Directorate of Industries of the State concerned for registration as small scale unit. The Director issued provisional registration certificate in March, 1981 but appellant got permanent registration only on 18-8-1988. The Collector (Appeals) has taken the view that during the period from 1-4-1988 to 31-6-1988 appellant would not be entitled to the benefit of notification since there was no permanent registration during the period.
3. The view taken by the Collector (Appeals) is not sound. The provisional certificate was granted for the period till 14-5-1981. It may be that the provisional certificate would have been renewed from time to time till the regular certificate was issued. This matter was not examined. However, we do not propose to remand the case since for the period in question, appellant would be entitled to the benefit of the notification in view of proviso (b) to para 4 of the Notification according to which the requirement of para 4 (i.e. Registration) will not apply if the assessee had availed the benefit of the notification in the previous year. There is no dispute that appellant did avail the benefit of the notification in the previous year. Therefore, for the period in question appellant was entitled to the benefit of the notification.
4. The impugned order passed by the Collector (Appeals) is set aside and the appeal is allowed.