https://www.taxtmi.com/caselaws?id=280827 Small-scale industry exemption under Notification No. 175/86-C.E. turned on whether a registration certificate issued later could relate back to the date of application or commencement of production. The majority view treated the exemption as intended for genuine small-scale units and held that belated issuance by the Industries Department should not defeat relief where registration had been applied for and the certificate confirmed the unit's status; the exemption was therefore available from the date of application, and demand, confiscation and penalty were unsustainable. The dissent held that actual registration was a condition precedent and that the certificate could not operate retrospectively. en-us Thu, 22 Apr 1999 00:00:00 +0530 Wed, 22 May 2019 17:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280827 Small-scale industry exemption under Notification No. 175/86-C.E. turned on whether a registration certificate issued later could relate back to the date of application or commencement of production. The majority view treated the exemption as intended for genuine small-scale units and held that belated issuance by the Industries Department should not defeat relief where registration had been applied for and the certificate confirmed the unit's status; the exemption was therefore available from the date of application, and demand, confiscation and penalty were unsustainable. The dissent held that actual registration was a condition precedent and that the certificate could not operate retrospectively. Case-Laws Central Excise Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280827