https://www.taxtmi.com/caselaws?id=92254 Notification No. 55/92 amended Notification No. 175/86 by substituting the second proviso to paragraph 4 and withdrawing clause (b) relief where a manufacturer had availed exemption under clause (a) in any preceding financial year. Because the respondents had crossed the prescribed clearance limit in the prior year and were not registered as a small scale unit, those facts being uncontested, the amended notification barred them from claiming the exemption for 1-4-1992 to 21-5-1992. The exemption under Notification No. 175/86, as amended, was therefore unavailable, and the matter was decided in favour of the Revenue. en-us Tue, 21 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 13:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92254 Notification No. 55/92 amended Notification No. 175/86 by substituting the second proviso to paragraph 4 and withdrawing clause (b) relief where a manufacturer had availed exemption under clause (a) in any preceding financial year. Because the respondents had crossed the prescribed clearance limit in the prior year and were not registered as a small scale unit, those facts being uncontested, the amended notification barred them from claiming the exemption for 1-4-1992 to 21-5-1992. The exemption under Notification No. 175/86, as amended, was therefore unavailable, and the matter was decided in favour of the Revenue. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92254