https://www.taxtmi.com/caselaws?id=109142 Small-scale industry exemption under Notification No. 175/86-C.E. could not be denied merely because a partnership's constitution changed while its name and existing industrial registration remained unchanged. The firm had already been registered as a small-scale unit and continued to hold that registration; the notification did not require fresh registration each time partners retired or joined. In the absence of any change in the identity of the registered unit or evidence that the registration had ceased, the authorities were not justified in withholding the exemption for the intervening period. Denial of SSI exemption on the ground of absence of fresh registration after reconstitution was therefore incorrect in law. en-us Fri, 10 Mar 2000 00:00:00 +0530 Fri, 06 Apr 2012 11:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109142 Small-scale industry exemption under Notification No. 175/86-C.E. could not be denied merely because a partnership's constitution changed while its name and existing industrial registration remained unchanged. The firm had already been registered as a small-scale unit and continued to hold that registration; the notification did not require fresh registration each time partners retired or joined. In the absence of any change in the identity of the registered unit or evidence that the registration had ceased, the authorities were not justified in withholding the exemption for the intervening period. Denial of SSI exemption on the ground of absence of fresh registration after reconstitution was therefore incorrect in law. Case-Laws Central Excise Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109142