https://www.taxtmi.com/caselaws?id=94462 SSI exemption under Notification No. 175/86 could not be denied merely because the registration certificate was issued later, where the certificate had already been treated as effective from an earlier date in the assessee's own matter. Exemption was also available during the periods covered by Notifications Nos. 175/86 and 213/86, so the contrary view was unsustainable. The Modvat credit demand for non-filing of declaration was time-barred because it was raised beyond the normal limitation period and the record did not support extended limitation on the basis of suppression. The demand and penalty were set aside with consequential relief. en-us Fri, 01 Oct 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94462 SSI exemption under Notification No. 175/86 could not be denied merely because the registration certificate was issued later, where the certificate had already been treated as effective from an earlier date in the assessee's own matter. Exemption was also available during the periods covered by Notifications Nos. 175/86 and 213/86, so the contrary view was unsustainable. The Modvat credit demand for non-filing of declaration was time-barred because it was raised beyond the normal limitation period and the record did not support extended limitation on the basis of suppression. The demand and penalty were set aside with consequential relief. Case-Laws Central Excise Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94462