https://www.taxtmi.com/caselaws?id=94319 Notification No. 175/86 created distinct eligibility routes under clause (a) and clause (b) of the first proviso. The amendment introduced by Notification No. 55/92 restricted future exemption only for manufacturers who had earlier availed benefit under clause (a), and the bar could not be extended to those who had availed exemption under clause (b). Mere excess of preceding-year clearances beyond the monetary limit did not, by itself, attract the amended disqualification. The exemption therefore remained available to manufacturers outside the class targeted by the amendment. en-us Tue, 11 Apr 2000 00:00:00 +0530 Mon, 21 Nov 2011 15:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94319 Notification No. 175/86 created distinct eligibility routes under clause (a) and clause (b) of the first proviso. The amendment introduced by Notification No. 55/92 restricted future exemption only for manufacturers who had earlier availed benefit under clause (a), and the bar could not be extended to those who had availed exemption under clause (b). Mere excess of preceding-year clearances beyond the monetary limit did not, by itself, attract the amended disqualification. The exemption therefore remained available to manufacturers outside the class targeted by the amendment. Case-Laws Central Excise Tue, 11 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94319