https://www.taxtmi.com/caselaws?id=209492 SSI exemption based on an earlier registration application was denied because the assessee failed to prove that the alleged provisional application was accepted or continued into the later permanent registration request. The operative registration date was therefore the date on which permanent registration was actually granted, not the earlier claimed date. On that factual basis, exemption was available only from the registration date and not retrospectively. The penalty for wrongful availment before entitlement was also upheld, as there was no reliable material to disturb the finding that the exemption had been taken prematurely. en-us Wed, 01 Dec 2010 00:00:00 +0530 Thu, 18 Jul 2013 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209492 SSI exemption based on an earlier registration application was denied because the assessee failed to prove that the alleged provisional application was accepted or continued into the later permanent registration request. The operative registration date was therefore the date on which permanent registration was actually granted, not the earlier claimed date. On that factual basis, exemption was available only from the registration date and not retrospectively. The penalty for wrongful availment before entitlement was also upheld, as there was no reliable material to disturb the finding that the exemption had been taken prematurely. Case-Laws Central Excise Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209492