https://www.taxtmi.com/caselaws?id=99481 An exemption notification allowing a concessional excise rate was treated as permitting only one option in a financial year. An assessee who paid duty at the tariff rate at the start of the year, after having filed the required declarations and previously availed the benefit, was held to have made a conscious election rather than a mistaken payment. The later attempt to switch to the concessional regime for the same year was therefore not permitted, and the tariff-rate duty position was sustained. en-us Mon, 19 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 14:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99481 An exemption notification allowing a concessional excise rate was treated as permitting only one option in a financial year. An assessee who paid duty at the tariff rate at the start of the year, after having filed the required declarations and previously availed the benefit, was held to have made a conscious election rather than a mistaken payment. The later attempt to switch to the concessional regime for the same year was therefore not permitted, and the tariff-rate duty position was sustained. Case-Laws Central Excise Mon, 19 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99481