https://www.taxtmi.com/caselaws?id=85889 Notification No. 245/83-C.E. was treated as an exemption scheme that the assessee could either accept for all eligible medicines covered by the relevant price list or decline in favour of assessment under Section 4 with normal abatements. The department could not compel uniform adoption of the notification across all clearances merely because some medicines had been claimed under it; if the assessee did not opt consistently, the proper course was refusal of approval under the notification rather than forced application. On the facts, penalty was also unwarranted because the dispute concerned a permissible choice between lawful assessment routes. The impugned order was set aside and the price lists and penalty were to be reconsidered. en-us Tue, 28 May 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85889 Notification No. 245/83-C.E. was treated as an exemption scheme that the assessee could either accept for all eligible medicines covered by the relevant price list or decline in favour of assessment under Section 4 with normal abatements. The department could not compel uniform adoption of the notification across all clearances merely because some medicines had been claimed under it; if the assessee did not opt consistently, the proper course was refusal of approval under the notification rather than forced application. On the facts, penalty was also unwarranted because the dispute concerned a permissible choice between lawful assessment routes. The impugned order was set aside and the price lists and penalty were to be reconsidered. Case-Laws Central Excise Tue, 28 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85889