https://www.taxtmi.com/caselaws?id=102986 An exemption under Notification No. 175/86-C.E. was held to apply from the date of application for SSI registration, where the certificate was issued later and the notification did not state that effectiveness began only on the date of issue. The majority reasoned that central excise duty is ordinarily linked to removal of goods, but the subsequent grant of registration confirmed the unit's small-scale status and the assessee should not suffer from administrative delay. The benefit was therefore extended for the intervening period, while the Technical Member dissented and treated the date of issue as the operative date. en-us Tue, 31 Oct 2000 00:00:00 +0530 Fri, 17 Feb 2012 13:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102986 An exemption under Notification No. 175/86-C.E. was held to apply from the date of application for SSI registration, where the certificate was issued later and the notification did not state that effectiveness began only on the date of issue. The majority reasoned that central excise duty is ordinarily linked to removal of goods, but the subsequent grant of registration confirmed the unit's small-scale status and the assessee should not suffer from administrative delay. The benefit was therefore extended for the intervening period, while the Technical Member dissented and treated the date of issue as the operative date. Case-Laws Central Excise Tue, 31 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102986