https://www.taxtmi.com/caselaws?id=47142 A small scale industrial unit claiming exemption under Notification No. 175/86-C.E. was entitled to the concession where its provisional registration was recognised under the departmental circular issued under Section 37B and the original registration certificate was later produced and verified as genuine. The operative principle was that, once the notification conditions were substantively satisfied and the certificate's genuineness was confirmed by the Revenue, exemption could not be denied on the technical ground that permanent registration had not earlier been produced. The commentary states that the denial of exemption and the Tribunal's contrary view were not sustainable. en-us Fri, 10 Oct 2003 00:00:00 +0530 Tue, 27 Jul 2010 11:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47142 A small scale industrial unit claiming exemption under Notification No. 175/86-C.E. was entitled to the concession where its provisional registration was recognised under the departmental circular issued under Section 37B and the original registration certificate was later produced and verified as genuine. The operative principle was that, once the notification conditions were substantively satisfied and the certificate's genuineness was confirmed by the Revenue, exemption could not be denied on the technical ground that permanent registration had not earlier been produced. The commentary states that the denial of exemption and the Tribunal's contrary view were not sustainable. Case-Laws Central Excise Fri, 10 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47142