https://www.taxtmi.com/caselaws?id=99375 Small-scale industry registration remained valid because the registering authority had not cancelled it, and excise authorities could not deny Notification No. 175/86-C.E. merely for alleged non-compliance with filing requirements under another regime. The record also did not show that the unit had ceased to be a small-scale unit during the relevant period. On that basis, the exemption was available for the period in question, and the duty demand had to be re-quantified after giving effect to the notification benefit. en-us Fri, 15 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99375 Small-scale industry registration remained valid because the registering authority had not cancelled it, and excise authorities could not deny Notification No. 175/86-C.E. merely for alleged non-compliance with filing requirements under another regime. The record also did not show that the unit had ceased to be a small-scale unit during the relevant period. On that basis, the exemption was available for the period in question, and the duty demand had to be re-quantified after giving effect to the notification benefit. Case-Laws Central Excise Fri, 15 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99375