https://www.taxtmi.com/caselaws?id=48805 An exemption notification for small-scale industrial units treated clauses (a) and (b) of the first proviso as separate, independent routes to relief. The amended second proviso introduced by Notification No. 55/92-C.E. barred only unregistered units that had earlier availed exemption under clause (a), so a unit that had consistently relied only on clause (b) was not excluded. Later Notification No. 67/92-C.E. and the Ministry's clarificatory letter were read as consistent with that limited restriction. The operative effect was that such units remained entitled to exemption for the relevant period. en-us Thu, 08 Jun 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48805 An exemption notification for small-scale industrial units treated clauses (a) and (b) of the first proviso as separate, independent routes to relief. The amended second proviso introduced by Notification No. 55/92-C.E. barred only unregistered units that had earlier availed exemption under clause (a), so a unit that had consistently relied only on clause (b) was not excluded. Later Notification No. 67/92-C.E. and the Ministry's clarificatory letter were read as consistent with that limited restriction. The operative effect was that such units remained entitled to exemption for the relevant period. Case-Laws Central Excise Thu, 08 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48805