https://www.taxtmi.com/caselaws?id=114206 Small-scale exemption under Notification No. 8/2000 was not conditional on registration with the Central Excise Department. The notification did not stipulate registration as a requirement, and the Department's own policy also did not insist on registration of small and tiny units. Since the units' eligibility based on value of clearances was not disputed, denial of exemption solely for lack of registration was legally untenable. The stated principle is that an exemption cannot be refused on the ground of non-registration where registration is not prescribed as a condition in the notification. en-us Mon, 22 Sep 2003 00:00:00 +0530 Sat, 12 May 2012 12:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114206 Small-scale exemption under Notification No. 8/2000 was not conditional on registration with the Central Excise Department. The notification did not stipulate registration as a requirement, and the Department's own policy also did not insist on registration of small and tiny units. Since the units' eligibility based on value of clearances was not disputed, denial of exemption solely for lack of registration was legally untenable. The stated principle is that an exemption cannot be refused on the ground of non-registration where registration is not prescribed as a condition in the notification. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114206