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<h1>Tribunal overturns denial of SSI Exemption benefit, citing previous year's availed benefit</h1> The Tribunal allowed the appeal, overturning the Collector (Appeals)' decision to deny the appellant the SSI Exemption Notification 175/86 benefit due to ... SSI Exemption - Registration The judgment considered whether the appellant was entitled to SSI Exemption Notification 175/86. The Collector (Appeals) denied the benefit due to lack of permanent registration during a specific period. However, the Tribunal found the appellant eligible for the benefit based on the previous year's availed benefit. The impugned order was set aside, and the appeal was allowed.