https://www.taxtmi.com/caselaws?id=90774 SSI exemption under Notification No. 1/93-C.E. could be claimed during the financial year even after initial clearances were made on payment of duty at the normal rate. The option in paragraph 4 was treated as a choice not to avail the exemption and continue paying duty, not as a bar on switching to exemption later in the same year, provided the notification's conditions were met. The phrase "on or after the first day of April in any Financial Year" was read as permitting availability of the benefit throughout the year. The denial of SSI exemption was therefore not sustainable. en-us Tue, 21 Jul 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90774 SSI exemption under Notification No. 1/93-C.E. could be claimed during the financial year even after initial clearances were made on payment of duty at the normal rate. The option in paragraph 4 was treated as a choice not to avail the exemption and continue paying duty, not as a bar on switching to exemption later in the same year, provided the notification's conditions were met. The phrase "on or after the first day of April in any Financial Year" was read as permitting availability of the benefit throughout the year. The denial of SSI exemption was therefore not sustainable. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90774