https://www.taxtmi.com/caselaws?id=91629 The Tribunal set aside the impugned order, allowing the appeal. It held that the appellant's Directorate of Industries' certificate met the exemption criteria of Notification No. 175/86, concluding that the denial of exemption was unjustified. The appellant's small scale industry status claim was accepted, and the discrepancy between small scale industry and small scale ancillary unit classification was resolved in favor of the appellant. The extended limitation period for demand and penalty imposition was deemed inapplicable due to the absence of suppression, wilful misstatement, or contravention to evade duty. en-us Thu, 04 Jun 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91629 The Tribunal set aside the impugned order, allowing the appeal. It held that the appellant's Directorate of Industries' certificate met the exemption criteria of Notification No. 175/86, concluding that the denial of exemption was unjustified. The appellant's small scale industry status claim was accepted, and the discrepancy between small scale industry and small scale ancillary unit classification was resolved in favor of the appellant. The extended limitation period for demand and penalty imposition was deemed inapplicable due to the absence of suppression, wilful misstatement, or contravention to evade duty. Case-Laws Central Excise Thu, 04 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91629