https://www.taxtmi.com/caselaws?id=109123 A small-scale unit claiming exemption under Notification No. 175/86-C.E. could not be denied the benefit merely because the SSI registration certificate was issued later, where the application for registration was shown to have been filed within time and the delay in issuance was not attributable to the assessee. The record did not satisfactorily disprove the earlier application, and the departmental materials did not conclusively negate it or show an effective enquiry. On that basis, the benefit was treated as available from the date of application for SSI registration, and the exemption was upheld in the assessee's favour. en-us Wed, 14 Jul 1999 00:00:00 +0530 Thu, 05 Apr 2012 18:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109123 A small-scale unit claiming exemption under Notification No. 175/86-C.E. could not be denied the benefit merely because the SSI registration certificate was issued later, where the application for registration was shown to have been filed within time and the delay in issuance was not attributable to the assessee. The record did not satisfactorily disprove the earlier application, and the departmental materials did not conclusively negate it or show an effective enquiry. On that basis, the benefit was treated as available from the date of application for SSI registration, and the exemption was upheld in the assessee's favour. Case-Laws Central Excise Wed, 14 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109123