https://www.taxtmi.com/caselaws?id=83795 Notification No. 175/86-C.E. allowed small-scale exemption despite absence of registration with the Director of Industries where the clearance-based exception in para 4 was satisfied. The notification required registration in ordinary cases, but exempted units whose factory clearances in the preceding or current financial year did not exceed, or were not likely to exceed, the stated limit. On the facts noted, clearances stayed within that threshold, so non-registration did not defeat the benefit. The discussion also distinguishes exemption from licensing control from exemption from duty, indicating that licensing non-compliance alone was not a valid ground to deny the notification benefit. en-us Mon, 05 Dec 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83795 Notification No. 175/86-C.E. allowed small-scale exemption despite absence of registration with the Director of Industries where the clearance-based exception in para 4 was satisfied. The notification required registration in ordinary cases, but exempted units whose factory clearances in the preceding or current financial year did not exceed, or were not likely to exceed, the stated limit. On the facts noted, clearances stayed within that threshold, so non-registration did not defeat the benefit. The discussion also distinguishes exemption from licensing control from exemption from duty, indicating that licensing non-compliance alone was not a valid ground to deny the notification benefit. Case-Laws Central Excise Mon, 05 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83795