https://www.taxtmi.com/caselaws?id=101200 SSI exemption under Notification No. 175/86-C.E. depended on the unit being registered as a small-scale industry with the prescribed industrial authority during the relevant period. A unit that was registered with DGTD and obtained SSI registration only later could not claim the exemption for an earlier period merely because the certificate was subsequently stated to relate back to the date of commencement of production. The unit also did not fall within either proviso to paragraph 4 of the notification. On that basis, the duty demand and penalty were sustained. en-us Thu, 07 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 18:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101200 SSI exemption under Notification No. 175/86-C.E. depended on the unit being registered as a small-scale industry with the prescribed industrial authority during the relevant period. A unit that was registered with DGTD and obtained SSI registration only later could not claim the exemption for an earlier period merely because the certificate was subsequently stated to relate back to the date of commencement of production. The unit also did not fall within either proviso to paragraph 4 of the notification. On that basis, the duty demand and penalty were sustained. Case-Laws Central Excise Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101200