https://www.taxtmi.com/caselaws?id=80526 Omission to refer to the exemption notification in a classification list did not by itself defeat eligibility for small-scale industry exemption where duty was in fact paid at the lower SSI rate. A personal hearing was required before an adverse rejection affecting the assessee's rights on the classification list. For stay purposes, a provisional SSI registration certificate issued to a new unit was treated as sufficient to disclose a prima facie claim under the exemption notification. en-us Fri, 30 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 14:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80526 Omission to refer to the exemption notification in a classification list did not by itself defeat eligibility for small-scale industry exemption where duty was in fact paid at the lower SSI rate. A personal hearing was required before an adverse rejection affecting the assessee's rights on the classification list. For stay purposes, a provisional SSI registration certificate issued to a new unit was treated as sufficient to disclose a prima facie claim under the exemption notification. Case-Laws Central Excise Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80526