https://www.taxtmi.com/caselaws?id=93771 Mere shifting of a small-scale manufacturing unit to new premises, without any allegation of illicit removal or other independent disqualifying factor, does not by itself defeat entitlement to small scale industrial exemption under Notification No. 175/86-C.E. The unit had already been accepted as a small scale unit by the Department and the Directorate of Industries before the shift, and it moved back to the earlier premises shortly thereafter. Because the demand concerned only the interim shifting period and the other exemption conditions were not shown to be breached, the exemption remained available and the demand was unsustainable. en-us Wed, 19 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 17:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93771 Mere shifting of a small-scale manufacturing unit to new premises, without any allegation of illicit removal or other independent disqualifying factor, does not by itself defeat entitlement to small scale industrial exemption under Notification No. 175/86-C.E. The unit had already been accepted as a small scale unit by the Department and the Directorate of Industries before the shift, and it moved back to the earlier premises shortly thereafter. Because the demand concerned only the interim shifting period and the other exemption conditions were not shown to be breached, the exemption remained available and the demand was unsustainable. Case-Laws Central Excise Wed, 19 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93771