https://www.taxtmi.com/caselaws?id=80370 The Tribunal upheld the Collector of Central Excise (Appeals) decision, ruling that appellants were ineligible for the small scale industry exemption under Notification 175/86. The appellants, not registered with Small Scale Industries authorities, failed to meet the eligibility criteria as per the amended Notification 244/87. The Tribunal interpreted proviso 4(a) to require clearances not exceeding Rs. 7.5 lakhs in both the previous and current financial years for eligibility, emphasizing the aim to promote small scale unit registration. Consequently, the appeal was rejected based on the correct interpretation of the notification's eligibility criteria. en-us Tue, 06 Jun 1989 00:00:00 +0530 Thu, 16 Jun 2011 13:38:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80370 The Tribunal upheld the Collector of Central Excise (Appeals) decision, ruling that appellants were ineligible for the small scale industry exemption under Notification 175/86. The appellants, not registered with Small Scale Industries authorities, failed to meet the eligibility criteria as per the amended Notification 244/87. The Tribunal interpreted proviso 4(a) to require clearances not exceeding Rs. 7.5 lakhs in both the previous and current financial years for eligibility, emphasizing the aim to promote small scale unit registration. Consequently, the appeal was rejected based on the correct interpretation of the notification's eligibility criteria. Case-Laws Central Excise Tue, 06 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80370