V. Rajamanickam, Member (T)

1. The appellants are manufacturers of "LPG Cylinders". The issue in dispute is the availment of the exemption Notification No. 175/86-C.E., dated 01-03-1986, for their Unit, as the SSI Certificate was issued to them on 12-09-1986, and the Department has denied the exemption earlier to that date.

2. The appellants contend that they were registered with the Department of Industries as a medium scale unit by virtue of the fact that the capital investment on plant and machinery was more than Rs. 20 lakhs. This limit was raised to Rs. 35 lakhs by the Notification issued on 18-3-1985. The appellants applied for a SSI Certificate on 01-03-1986 for availing exemption under Notification No. 175/86 dated 01-03-1986, and the Department of Industries issued the certificate dated 12-09-1986 with an endorsement that the Unit has obtained SSI status from 01-03-1986 by opting to come under SSI from that date by surrendering the DGTD Certificate to the DGTD, New Delhi.

3. The Assistant Collector of Central Excise allowed their claim for refund for an amount of Rs. 6,23,957.26 which was reviewed by the Collector of Central Excise, Guntur, under Section 35-E of the Cent