https://www.taxtmi.com/caselaws?id=95669 Notification No. 1/93 operated as a continuing exemption for the 1993-94 financial year, and its small-scale industry registration requirement had to be satisfied throughout the period for which relief was claimed. Registration on the date of filing or approval of the classification list was not enough by itself; the exemption and its conditions had to exist concurrently. As the assessee lacked valid small-scale registration for most of the relevant period, the benefit of the notification was unavailable for that time, and denial of the exemption beyond 6-4-1993 was upheld. en-us Mon, 10 Jul 2000 00:00:00 +0530 Wed, 14 Dec 2011 11:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95669 Notification No. 1/93 operated as a continuing exemption for the 1993-94 financial year, and its small-scale industry registration requirement had to be satisfied throughout the period for which relief was claimed. Registration on the date of filing or approval of the classification list was not enough by itself; the exemption and its conditions had to exist concurrently. As the assessee lacked valid small-scale registration for most of the relevant period, the benefit of the notification was unavailable for that time, and denial of the exemption beyond 6-4-1993 was upheld. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95669