https://www.taxtmi.com/caselaws?id=93700 SSI exemption under Notification No. 175/86-C.E. was treated as available from the date of application for registration where the certificate was later issued on the same particulars, so duty for the period after application was not sustainable. The notification was also construed factory-wise: one factory could not claim the benefit merely because another factory of the same manufacturer had obtained SSI registration and earlier exemption. On limitation and penalty, the extended period was not excluded on the Tribunal's construction of the notification, and penalty was upheld, though reduced in amount. en-us Mon, 22 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 12:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93700 SSI exemption under Notification No. 175/86-C.E. was treated as available from the date of application for registration where the certificate was later issued on the same particulars, so duty for the period after application was not sustainable. The notification was also construed factory-wise: one factory could not claim the benefit merely because another factory of the same manufacturer had obtained SSI registration and earlier exemption. On limitation and penalty, the extended period was not excluded on the Tribunal's construction of the notification, and penalty was upheld, though reduced in amount. Case-Laws Central Excise Mon, 22 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93700