2002 (11) TMI 734 - AT - Central Excise

Summary

The case involved the entitlement of small scale exemption benefits under Notification No. 175/86-CE. The appellants were denied the benefit as they were not registered with the Directorate of Industries during the relevant period. Despite their application for registration in 1991, the permanent certificate was not issued, leading to the denial of exemption. The appeal was rejected as the appellants did not possess the required registration certificate during the period in question.