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<h1>CEGAT rules in favor of UP State Electricity Board, granting SSI exemption under Notification 175/86</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a sub-division of UP State Electricity Board, stating they are entitled to SSI ... SSI Exemption - Value of clearances The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a sub-division of UP State Electricity Board, stating that they are entitled to SSI exemption under Notification 175/86 as their clearance value fell below the ceiling limit. The Tribunal set aside the demand and penalty, allowing the appeal.