https://www.taxtmi.com/caselaws?id=124330 SSI exemption was denied because the appellant failed to prove that it held Small Scale Industry registration during the relevant clearance period. The record did not substantiate any application made in 1990, while the provisional SSI certificate was issued only on 22-6-1993, so the claimed earlier status was not established. As SSI registration was absent, the clearances were held ineligible for exemption under the relevant notifications. The same findings supported invocation of the extended period, and the contraventions of the Central Excise Rules justified the confiscation fine and penalty. en-us Mon, 20 Oct 2008 00:00:00 +0530 Fri, 28 Sep 2012 10:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124330 SSI exemption was denied because the appellant failed to prove that it held Small Scale Industry registration during the relevant clearance period. The record did not substantiate any application made in 1990, while the provisional SSI certificate was issued only on 22-6-1993, so the claimed earlier status was not established. As SSI registration was absent, the clearances were held ineligible for exemption under the relevant notifications. The same findings supported invocation of the extended period, and the contraventions of the Central Excise Rules justified the confiscation fine and penalty. Case-Laws Central Excise Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124330