https://www.taxtmi.com/caselaws?id=89576 An exemption notification framed in the alternative is satisfied if either prescribed condition is met, and trainers or trainees are not counted as workers unless the governing law expressly requires their inclusion. On that basis, the worker count remained below the prescribed limit, supporting exemption under Notification No. 88/77-C.E. The text also notes that a Central Government circular treating State Leather Corporations on par with eligible small-scale units supported exemption under Notification No. 175/86-C.E., and the absence of separate registration with the Directorate of Industries or Development Commissioner was not treated as fatal to eligibility. The discussion concludes that the duty demand, and consequential confiscation and penalty, did not survive. en-us Fri, 04 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89576 An exemption notification framed in the alternative is satisfied if either prescribed condition is met, and trainers or trainees are not counted as workers unless the governing law expressly requires their inclusion. On that basis, the worker count remained below the prescribed limit, supporting exemption under Notification No. 88/77-C.E. The text also notes that a Central Government circular treating State Leather Corporations on par with eligible small-scale units supported exemption under Notification No. 175/86-C.E., and the absence of separate registration with the Directorate of Industries or Development Commissioner was not treated as fatal to eligibility. The discussion concludes that the duty demand, and consequential confiscation and penalty, did not survive. Case-Laws Central Excise Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89576