https://www.taxtmi.com/caselaws?id=91201 Exemption under Notification No. 175/86-C.E. was linked to the manufacturer's eligibility as a small scale industry, not to the particular factory address. Shifting the factory to new premises did not defeat the benefit where correction of registration particulars was applied for and later incorporated by the competent authority. Absence of a Central Excise licence also did not by itself disqualify the assessee, because the notification did not make such a licence a condition for exemption, though separate action under the excise law could still follow. The exemption remained available and denial of benefit was unjustified. en-us Thu, 11 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91201 Exemption under Notification No. 175/86-C.E. was linked to the manufacturer's eligibility as a small scale industry, not to the particular factory address. Shifting the factory to new premises did not defeat the benefit where correction of registration particulars was applied for and later incorporated by the competent authority. Absence of a Central Excise licence also did not by itself disqualify the assessee, because the notification did not make such a licence a condition for exemption, though separate action under the excise law could still follow. The exemption remained available and denial of benefit was unjustified. Case-Laws Central Excise Thu, 11 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91201