https://www.taxtmi.com/caselaws?id=90590 Small scale industry exemption under Notification No. 175/86-C.E. was available only to factories meeting the specified paragraph 4 conditions and the proviso relating to earlier-year notifications. The appellant did not satisfy those requirements because it was not registered as a small scale industry with the Director of Industries or the Development Commissioner, its clearances exceeded the prescribed limit, and it had not actually availed the relevant preceding-year exemption under Notification No. 77/85-C.E. The notification was applied strictly, and the exemption could not be extended on the basis of assumptions or a deemed prior benefit. en-us Mon, 13 Jan 1997 00:00:00 +0530 Mon, 10 Oct 2011 11:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90590 Small scale industry exemption under Notification No. 175/86-C.E. was available only to factories meeting the specified paragraph 4 conditions and the proviso relating to earlier-year notifications. The appellant did not satisfy those requirements because it was not registered as a small scale industry with the Director of Industries or the Development Commissioner, its clearances exceeded the prescribed limit, and it had not actually availed the relevant preceding-year exemption under Notification No. 77/85-C.E. The notification was applied strictly, and the exemption could not be extended on the basis of assumptions or a deemed prior benefit. Case-Laws Central Excise Mon, 13 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90590