https://www.taxtmi.com/caselaws?id=202980 DGTD registration did not bar a unit from claiming the small scale industry exemption under Notification No. 175/86-CE for the relevant period, because the Supreme Court had already settled that such registration did not disentitle the assessee to the benefit. Following that binding position, CESTAT, Chennai held that the exemption remained available despite DGTD registration and that the duty demand was unsustainable. en-us Wed, 22 Dec 2010 00:00:00 +0530 Fri, 29 Apr 2011 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202980 DGTD registration did not bar a unit from claiming the small scale industry exemption under Notification No. 175/86-CE for the relevant period, because the Supreme Court had already settled that such registration did not disentitle the assessee to the benefit. Following that binding position, CESTAT, Chennai held that the exemption remained available despite DGTD registration and that the duty demand was unsustainable. Case-Laws Central Excise Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202980