https://www.taxtmi.com/caselaws?id=99029 A licensed unit was held entitled to the exemption, and failure to file an SSI certificate did not by itself disentitle the assessee from notification benefit; the reference to Rule 174 and its declaration requirement was treated as irrelevant to denial of exemption. The decisive issue was the assessee's non-compliance with the Assistant Commissioner's direction to furnish a B-13 bond under Rule 9B and to follow the assessment order. Because clearances were continued without that compliance, they were treated as unauthorised and exposed the assessee to penalty. The reduced penalty retained by the Commissioner (Appeals) was therefore upheld. en-us Tue, 20 Jun 2000 00:00:00 +0530 Tue, 24 Jan 2012 18:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99029 A licensed unit was held entitled to the exemption, and failure to file an SSI certificate did not by itself disentitle the assessee from notification benefit; the reference to Rule 174 and its declaration requirement was treated as irrelevant to denial of exemption. The decisive issue was the assessee's non-compliance with the Assistant Commissioner's direction to furnish a B-13 bond under Rule 9B and to follow the assessment order. Because clearances were continued without that compliance, they were treated as unauthorised and exposed the assessee to penalty. The reduced penalty retained by the Commissioner (Appeals) was therefore upheld. Case-Laws Central Excise Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99029