https://www.taxtmi.com/caselaws?id=92713 An assessee availing small scale exemption under Notification No. 175/86-C.E. and holding a valid provisional Small Scale Registration Certificate for the relevant period was not required to obtain a fresh State Directorate of Industries registration for the subsequent period in dispute. The Tribunal read proviso (b) to para 4 of the notification as waiving any separate registration requirement where the assessee was already enjoying the notification benefit. It also treated the matter as covered by its earlier decision relied on by the assessee, and the issue was resolved in the assessee's favour. en-us Thu, 05 Aug 1999 00:00:00 +0530 Fri, 04 Nov 2011 15:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92713 An assessee availing small scale exemption under Notification No. 175/86-C.E. and holding a valid provisional Small Scale Registration Certificate for the relevant period was not required to obtain a fresh State Directorate of Industries registration for the subsequent period in dispute. The Tribunal read proviso (b) to para 4 of the notification as waiving any separate registration requirement where the assessee was already enjoying the notification benefit. It also treated the matter as covered by its earlier decision relied on by the assessee, and the issue was resolved in the assessee's favour. Case-Laws Central Excise Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92713