https://www.taxtmi.com/caselaws?id=88439 Exemption under Notification No. 175/86-C.E. was available only from the date the assessee satisfied the registration condition and came within the notification's scope. Clearances made before that date, when the assessee remained outside the notification, could not be included in computing the exemption limit for the financial year. The counting of clearances commenced only after eligibility to claim the exemption arose. Accordingly, pre-registration clearances from 1-4-1989 to 21-6-1989 were not to be counted towards the exemption threshold, and the Revenue's demand failed. en-us Thu, 13 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88439 Exemption under Notification No. 175/86-C.E. was available only from the date the assessee satisfied the registration condition and came within the notification's scope. Clearances made before that date, when the assessee remained outside the notification, could not be included in computing the exemption limit for the financial year. The counting of clearances commenced only after eligibility to claim the exemption arose. Accordingly, pre-registration clearances from 1-4-1989 to 21-6-1989 were not to be counted towards the exemption threshold, and the Revenue's demand failed. Case-Laws Central Excise Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88439