https://www.taxtmi.com/caselaws?id=96141 An exemption and concessional duty scheme providing mutually available options did not require assessees to remain bound by the option initially chosen, where the alternate beneficial route to clear goods without duty remained legally available for the relevant period. The Tribunal noted that the department could not insist on only one option and disregard entitlement to the other permissible benefit. On that basis, confirmation of differential duty on the footing that only one option applied was not sustainable, and the matter was remanded for fresh adjudication after hearing the assessees. en-us Mon, 23 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 15:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96141 An exemption and concessional duty scheme providing mutually available options did not require assessees to remain bound by the option initially chosen, where the alternate beneficial route to clear goods without duty remained legally available for the relevant period. The Tribunal noted that the department could not insist on only one option and disregard entitlement to the other permissible benefit. On that basis, confirmation of differential duty on the footing that only one option applied was not sustainable, and the matter was remanded for fresh adjudication after hearing the assessees. Case-Laws Central Excise Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96141