https://www.taxtmi.com/caselaws?id=87208 An assessee claiming small scale exemption under Notification No. 1/93 must independently verify that all notification conditions are met, including the aggregate clearance limit from a factory. Filing a declaration under the trade notice does not by itself establish eligibility or displace prima facie invocation of the extended period of limitation where no material shows misunderstanding or inducement by the department. On the pre-deposit question, the financial position of the appellants was considered, but relief was restricted to partial dispensation to protect the revenue's interest pending appeal. en-us Mon, 21 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 14:45:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87208 An assessee claiming small scale exemption under Notification No. 1/93 must independently verify that all notification conditions are met, including the aggregate clearance limit from a factory. Filing a declaration under the trade notice does not by itself establish eligibility or displace prima facie invocation of the extended period of limitation where no material shows misunderstanding or inducement by the department. On the pre-deposit question, the financial position of the appellants was considered, but relief was restricted to partial dispensation to protect the revenue's interest pending appeal. Case-Laws Central Excise Mon, 21 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87208