https://www.taxtmi.com/caselaws?id=81016 Exemption under Notification No. 175/86 was treated as available from the date an SSI unit was registered with the competent authority under the Industries (Development and Regulation) Act, 1951. A temporary lapse between expiry of a temporary SSI certificate and issue of the permanent certificate did not, by itself, mean that the unit ceased to be an SSI unit, where permanent registration had been applied for before expiry and SSI status remained continuous. On that basis, the demand founded on an alleged break in certification was held unsustainable. en-us Thu, 27 Sep 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81016 Exemption under Notification No. 175/86 was treated as available from the date an SSI unit was registered with the competent authority under the Industries (Development and Regulation) Act, 1951. A temporary lapse between expiry of a temporary SSI certificate and issue of the permanent certificate did not, by itself, mean that the unit ceased to be an SSI unit, where permanent registration had been applied for before expiry and SSI status remained continuous. On that basis, the demand founded on an alleged break in certification was held unsustainable. Case-Laws Central Excise Thu, 27 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81016