https://www.taxtmi.com/caselaws?id=91379 Notification No. 55/92 substituted the second proviso to paragraph 4 of Notification No. 175/86 and withdrew the relaxation for manufacturers who had earlier claimed the exemption under clause (a) of the first proviso. On the stated construction, that amendment did not affect manufacturers whose eligibility rested on clause (b), including registration as a small scale industry or the corresponding earlier position. Notification No. 67/92 was likewise treated as not disqualifying such an assessee for the period 1-4-1992 to 21-5-1992. The commentary therefore concludes that the exemption remained available on those facts and the appeal failed. en-us Mon, 05 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91379 Notification No. 55/92 substituted the second proviso to paragraph 4 of Notification No. 175/86 and withdrew the relaxation for manufacturers who had earlier claimed the exemption under clause (a) of the first proviso. On the stated construction, that amendment did not affect manufacturers whose eligibility rested on clause (b), including registration as a small scale industry or the corresponding earlier position. Notification No. 67/92 was likewise treated as not disqualifying such an assessee for the period 1-4-1992 to 21-5-1992. The commentary therefore concludes that the exemption remained available on those facts and the appeal failed. Case-Laws Central Excise Mon, 05 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91379