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Central Excise - Highlights / Catch Notes

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SSI Exemption - the purpose of small scale notification is to ...

Central Excise

November 21, 2017

SSI Exemption - the purpose of small scale notification is to grant benefit to the SSI and to encourage the small scale industries. Such purpose cannot be defeated on the ground that option was not made separately on a piece of paper but the same was conveyed to the Revenue in the form of ER-3 returns. - Tri (LB)

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