https://www.taxtmi.com/caselaws?id=112963 Notification No. 175/86 generally requires registration with the Director of Industries for small-scale exemption, but proviso (b) to Para 4 relaxes that where the manufacturer had already been availing the exemption under the notification or specified earlier notifications in the preceding financial year. On the stated facts, prior availing of SSI exemption in earlier financial years brought the assessee within that relaxation, so the absence of registration did not defeat entitlement to the exemption. en-us Wed, 24 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112963 Notification No. 175/86 generally requires registration with the Director of Industries for small-scale exemption, but proviso (b) to Para 4 relaxes that where the manufacturer had already been availing the exemption under the notification or specified earlier notifications in the preceding financial year. On the stated facts, prior availing of SSI exemption in earlier financial years brought the assessee within that relaxation, so the absence of registration did not defeat entitlement to the exemption. Case-Laws Central Excise Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112963