https://www.taxtmi.com/caselaws?id=84793 An exemption under Notification No. 175/86-C.E. required registration as a small scale industry with the prescribed authority as the general condition for eligibility. Paragraph 4(a) applied only where clearances in the relevant year did not exceed the prescribed limit, and paragraph 4(b) covered a separate contingency; neither provision created a continuing entitlement once turnover crossed the limit. Prior benefit under paragraph 4(a) did not extend exemption into later years after the threshold was exceeded, and paragraph 4(b) could not be invoked merely because the assessee had earlier enjoyed relief under paragraph 4(a). The exemption was therefore unavailable without an SSI certificate. en-us Tue, 20 Dec 1994 00:00:00 +0530 Mon, 25 Jul 2011 17:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84793 An exemption under Notification No. 175/86-C.E. required registration as a small scale industry with the prescribed authority as the general condition for eligibility. Paragraph 4(a) applied only where clearances in the relevant year did not exceed the prescribed limit, and paragraph 4(b) covered a separate contingency; neither provision created a continuing entitlement once turnover crossed the limit. Prior benefit under paragraph 4(a) did not extend exemption into later years after the threshold was exceeded, and paragraph 4(b) could not be invoked merely because the assessee had earlier enjoyed relief under paragraph 4(a). The exemption was therefore unavailable without an SSI certificate. Case-Laws Central Excise Tue, 20 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84793