https://www.taxtmi.com/caselaws?id=91085 Small scale industry exemption under Notification No. 175/86-C.E. was available only from the date the unit actually obtained SSI registration, because the notification was construed strictly according to its plain language. Mere application for registration was insufficient, so clearances made before 27-6-1988 did not qualify for exemption. On limitation under Section 11A of the Central Excise and Salt Act, 1944, the demand was treated as within time because the show cause notice was issued within the prescribed period, with reference to the RT 12 returns. The appeal therefore failed on both the exemption and limitation issues. en-us Mon, 14 Jul 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91085 Small scale industry exemption under Notification No. 175/86-C.E. was available only from the date the unit actually obtained SSI registration, because the notification was construed strictly according to its plain language. Mere application for registration was insufficient, so clearances made before 27-6-1988 did not qualify for exemption. On limitation under Section 11A of the Central Excise and Salt Act, 1944, the demand was treated as within time because the show cause notice was issued within the prescribed period, with reference to the RT 12 returns. The appeal therefore failed on both the exemption and limitation issues. Case-Laws Central Excise Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91085