Small scale exemption registration requirement waived where assessee already enjoyed notification benefit and held valid provisional registration.

An assessee availing small scale exemption under Notification No. 175/86-C.E. and holding a valid provisional Small Scale Registration Certificate for the relevant period was not required to obtain a fresh State Directorate of Industries registration for the subsequent period in dispute. The Tribunal read proviso (b) to para 4 of the notification as waiving any separate registration requirement where the assessee was already enjoying the notification benefit. It also treated the matter as covered by its earlier decision relied on by the assessee, and the issue was resolved in the assessee's favour.

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Issues: Whether an assessee who had availed small scale exemption under Notification No. 175/86-C.E. and had a provisional registration certificate for the relevant period was required to obtain a fresh registration with the State Directorate of Industries for the subsequent period covered by the dispute.

Analysis: The aggregate clearances during the relevant year were within the small scale exemption limit, and the assessee had been issued a provisional Small Scale Registration Certificate which was valid for the stated period. The Tribunal interpreted proviso (b) to para 4 of Notification No. 175/86-C.E. to mean that where the assessee was already availing the benefit of the notification, the requirement of obtaining a separate registration certificate was waived. The matter was also treated as covered by the Tribunal's earlier decision relied upon by the assessee.

Conclusion: The assessee was not required to obtain further registration for the subsequent period, and the issue was decided in favour of the assessee.

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