https://www.taxtmi.com/caselaws?id=124051 Small scale exemption under Notification No. 175/86-C.E. was preserved for a manufacturer who had validly availed the benefit in the preceding financial year, even if fresh small scale registration was absent in the subsequent year. The notification's text created an exception to the general registration requirement, and the tribunal's view was that prior lawful availing of the exemption was sufficient to continue the benefit. On that basis, denial of the exemption was held unsustainable and the assessee was entitled to relief. en-us Tue, 16 Jan 2007 00:00:00 +0530 Tue, 25 Sep 2012 10:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124051 Small scale exemption under Notification No. 175/86-C.E. was preserved for a manufacturer who had validly availed the benefit in the preceding financial year, even if fresh small scale registration was absent in the subsequent year. The notification's text created an exception to the general registration requirement, and the tribunal's view was that prior lawful availing of the exemption was sufficient to continue the benefit. On that basis, denial of the exemption was held unsustainable and the assessee was entitled to relief. Case-Laws Central Excise Tue, 16 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124051