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of <h1>Small-scale Industries Exemption Denied Without Final Registration Proof</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, SURAT Versus DIANILINS ORGANICS LTD.</h3> The Appellate Tribunal CEGAT, Mumbai held that possession of a provisional small-scale industries certificate does not entitle to exemption if final ... SSI Exemption - Registration certificate The Appellate Tribunal CEGAT, Mumbai held that possession of a provisional small-scale industries certificate does not entitle to exemption if final registration is not produced. The denial of exemption was upheld due to lack of final registration evidence. The appeal was allowed, setting aside the previous order and restoring the decision of the Deputy Collector.
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