https://www.taxtmi.com/caselaws?id=91109 Exemption under Notification No. 175/86-C.E. was confined to units satisfying the prescribed small-scale industry conditions, so cancellation of SSI registration and failure to secure a valid renewal or amendment defeated the claim after amalgamation. A pending request for amendment did not suffice, because the notification condition was substantive rather than a mere formality. The record also did not show that the amalgamated unit independently met the small-scale requirements. The exemption was therefore unavailable, the duty demand was confirmed, and the Department's appeal succeeded with the order of the Collector (Appeals) set aside. en-us Wed, 12 Nov 1997 00:00:00 +0530 Thu, 13 Oct 2011 18:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91109 Exemption under Notification No. 175/86-C.E. was confined to units satisfying the prescribed small-scale industry conditions, so cancellation of SSI registration and failure to secure a valid renewal or amendment defeated the claim after amalgamation. A pending request for amendment did not suffice, because the notification condition was substantive rather than a mere formality. The record also did not show that the amalgamated unit independently met the small-scale requirements. The exemption was therefore unavailable, the duty demand was confirmed, and the Department's appeal succeeded with the order of the Collector (Appeals) set aside. Case-Laws Central Excise Wed, 12 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91109