https://www.taxtmi.com/highlights?id=36941 SSI Exemption - the purpose of small scale notification is to grant benefit to the SSI and to encourage the small scale industries. Such purpose cannot be defeated on the ground that option was not made separately on a piece of paper but the same was conveyed to the Revenue in the form of ER-3 returns. - Tri (LB) en-us Tue, 21 Nov 2017 08:46:32 +0530 Tue, 21 Nov 2017 08:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=36941 SSI Exemption - the purpose of small scale notification is to grant benefit to the SSI and to encourage the small scale industries. Such purpose cannot be defeated on the ground that option was not made separately on a piece of paper but the same was conveyed to the Revenue in the form of ER-3 returns. - Tri (LB) Highlights Central Excise Tue, 21 Nov 2017 08:46:32 +0530 https://www.taxtmi.com/highlights?id=36941