https://www.taxtmi.com/caselaws?id=97446 An exemption notification that does not expressly require availment from the first day of the financial year may be claimed later in the same year if the assessee otherwise satisfies the notification conditions. The text notes that the small scale exemption was amended before the relevant financial year began, and the benefit was claimed after the amended position was known. Relying on the wording of the proviso and earlier precedent, the Tribunal treated mid-year availment as permissible and upheld the exemption claim from 19.05.1995. The impugned order was set aside and the claim accepted on merits. en-us Mon, 26 Apr 1999 00:00:00 +0530 Mon, 16 Jan 2012 17:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97446 An exemption notification that does not expressly require availment from the first day of the financial year may be claimed later in the same year if the assessee otherwise satisfies the notification conditions. The text notes that the small scale exemption was amended before the relevant financial year began, and the benefit was claimed after the amended position was known. Relying on the wording of the proviso and earlier precedent, the Tribunal treated mid-year availment as permissible and upheld the exemption claim from 19.05.1995. The impugned order was set aside and the claim accepted on merits. Case-Laws Central Excise Mon, 26 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97446