https://www.taxtmi.com/caselaws?id=84285 A manufacturer could claim exemption under Notification No. 175/86 despite not being registered as a small-scale industry and despite not filing a declaration, because entitlement depended on the substantive condition in para 4(b): having availed of the exemption and stayed within the prescribed limit in the preceding financial year. The undisputed clearance figures showed that condition was satisfied. Absence of SSI registration or licensing formalities did not, by itself, defeat exemption where the notification's substantive requirements were met. The Tribunal therefore treated denial of the benefit for the relevant classification lists as unjustified. en-us Fri, 12 May 1995 00:00:00 +0530 Wed, 20 Jul 2011 18:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84285 A manufacturer could claim exemption under Notification No. 175/86 despite not being registered as a small-scale industry and despite not filing a declaration, because entitlement depended on the substantive condition in para 4(b): having availed of the exemption and stayed within the prescribed limit in the preceding financial year. The undisputed clearance figures showed that condition was satisfied. Absence of SSI registration or licensing formalities did not, by itself, defeat exemption where the notification's substantive requirements were met. The Tribunal therefore treated denial of the benefit for the relevant classification lists as unjustified. Case-Laws Central Excise Fri, 12 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84285