https://www.taxtmi.com/caselaws?id=108353 Small scale exemption under Notification No. 175/86-CE depended on valid small scale industrial registration during the relevant period. As the provisional registration had expired, the application for permanent registration was filed later, and no permanent certificate had been issued even after a long delay, the exemption condition was not met. The argument that a later certificate would relate back to the date of application was rejected as inapplicable because no certificate existed during the period in dispute. The appellant was therefore not entitled to the exemption for that period. en-us Wed, 27 Nov 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108353 Small scale exemption under Notification No. 175/86-CE depended on valid small scale industrial registration during the relevant period. As the provisional registration had expired, the application for permanent registration was filed later, and no permanent certificate had been issued even after a long delay, the exemption condition was not met. The argument that a later certificate would relate back to the date of application was rejected as inapplicable because no certificate existed during the period in dispute. The appellant was therefore not entitled to the exemption for that period. Case-Laws Central Excise Wed, 27 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108353