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of <h1>Manufacturer cannot opt out of exemption within same financial year. Commissioner decision overturned, Revenue appeal allowed.</h1> The Appellate Tribunal CESTAT, Mumbai held that a manufacturer cannot opt out of exemption under Notification No. 9/2000 within the same financial year. ... SSI exemption – Option to get out of scheme - Notification 9/2000-C.E - whether a manufacturer who is availing the benefit of exemption Notification No. 9/2000, can during the same financial year opt out of the small scale exemption notification - adjudicating authority held that a manufacturer cannot opt in between a financial year once the option is exercised - Commissioner (Appeals) set aside the order - order is not sustainable and set aside and the order passed by the adjudicating authority, restored The Appellate Tribunal CESTAT, Mumbai ruled that a manufacturer availing exemption under Notification No. 9/2000 cannot opt out during the same financial year. The Commissioner (Appeals) decision was set aside, and the adjudicating authority's order was restored. The appeal by the Revenue was allowed.
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