https://www.taxtmi.com/caselaws?id=355585 SSI exemption under Notification No. 175/86-CE could not be denied merely because the declaration required under Notification No. 13/92-CE (NT) was not filed. That declaration was relevant to exemption from Central Excise registration and was not a condition for SSI exemption under Notification No. 175/86-CE or Notification No. 1/93-CE. The omission was only procedural and could not defeat a substantive exemption where turnover remained within the exemption limit. The SSI exemption was therefore held to be available to the assessee. en-us Fri, 29 Dec 2017 00:00:00 +0530 Tue, 19 Mar 2019 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355585 SSI exemption under Notification No. 175/86-CE could not be denied merely because the declaration required under Notification No. 13/92-CE (NT) was not filed. That declaration was relevant to exemption from Central Excise registration and was not a condition for SSI exemption under Notification No. 175/86-CE or Notification No. 1/93-CE. The omission was only procedural and could not defeat a substantive exemption where turnover remained within the exemption limit. The SSI exemption was therefore held to be available to the assessee. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355585