https://www.taxtmi.com/caselaws?id=90874 An assessee may decline to avail an exemption notification and instead pay duty on intermediate goods, as earlier Tribunal decisions were treated as supporting an optional approach to exemption. Although a contrary view was noted that an exemption notification forms part of the statute, the Tribunal followed its own prior rulings and accepted the assessee's position. On that basis, it found a prima facie case and dispensed with deposit of the duty demand and penalty, granting interim relief pending further hearing. en-us Mon, 22 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 12:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90874 An assessee may decline to avail an exemption notification and instead pay duty on intermediate goods, as earlier Tribunal decisions were treated as supporting an optional approach to exemption. Although a contrary view was noted that an exemption notification forms part of the statute, the Tribunal followed its own prior rulings and accepted the assessee's position. On that basis, it found a prima facie case and dispensed with deposit of the duty demand and penalty, granting interim relief pending further hearing. Case-Laws Central Excise Mon, 22 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90874