https://www.taxtmi.com/caselaws?id=91827 Notification No. 175/86 extended small-scale exemption to units whose clearances in the preceding financial year did not exceed the prescribed limit, even if they were not registered as an SSI unit. The Tribunal found that the appellants began manufacture only in March 1989, had acquired plant and machinery in February 1989, and that no reliable material showed preceding-year clearances of Rs. 7.5 lakhs or more. On that basis, the appellants fell within proviso (a) to paragraph 4 of the notification and were entitled to the exemption for 1989-90; the duty demand and penalties were therefore unsustainable. en-us Fri, 28 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 12:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91827 Notification No. 175/86 extended small-scale exemption to units whose clearances in the preceding financial year did not exceed the prescribed limit, even if they were not registered as an SSI unit. The Tribunal found that the appellants began manufacture only in March 1989, had acquired plant and machinery in February 1989, and that no reliable material showed preceding-year clearances of Rs. 7.5 lakhs or more. On that basis, the appellants fell within proviso (a) to paragraph 4 of the notification and were entitled to the exemption for 1989-90; the duty demand and penalties were therefore unsustainable. Case-Laws Central Excise Fri, 28 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91827