S.S.I.Exemption

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If a SSI unit mistakenly pays duty on a few consignments during anytime in a F/Y and avails exemption thereafter, does it mean he will have to pay duty during remaining part of the F/y also. Is there any case law in support of the assessee.

AI Summary

Duty Payment Obligation for SSI Units: Once Paid, Exemption Unavailable for Rest of Year per Notification No. 8/2003-CE An SSI unit inquired whether paying duty on a few consignments during a financial year obligates them to continue paying for the remainder of the year, despite later opting for exemption. One response referenced Notification No. 8/2003-CE, stating that once duty is paid, the exemption cannot be availed for the rest of the year. Another response cited multiple case laws supporting the assessee, indicating that judgments favoring exemption have been accepted by the department. These cases include decisions from CESTAT Mumbai, CESTAT New Delhi, and the Karnataka High Court, among others.