https://www.taxtmi.com/caselaws?id=89501 A mere omission to mention the factory address in the SSI Registration Certificate did not defeat exemption under Notification No. 175/86 where the assessee was otherwise registered as a small scale unit and held an L4 licence covering the relevant premises. The Tribunal treated the non-endorsement of the new address as a procedural irregularity, not a substantive disqualification, and held that exemption eligibility could not be denied on that basis alone. The denial of exemption was therefore unsustainable, and the small scale industry benefit remained available notwithstanding the address omission. en-us Tue, 08 Dec 1998 00:00:00 +0530 Tue, 27 Sep 2011 15:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89501 A mere omission to mention the factory address in the SSI Registration Certificate did not defeat exemption under Notification No. 175/86 where the assessee was otherwise registered as a small scale unit and held an L4 licence covering the relevant premises. The Tribunal treated the non-endorsement of the new address as a procedural irregularity, not a substantive disqualification, and held that exemption eligibility could not be denied on that basis alone. The denial of exemption was therefore unsustainable, and the small scale industry benefit remained available notwithstanding the address omission. Case-Laws Central Excise Tue, 08 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89501