https://www.taxtmi.com/caselaws?id=100493 A manufacturer claiming SSI exemption under Notification No. 8/99-C.E. had to exercise the written option for the exemption scheme before the first clearances, and the option could not be withdrawn during the financial year. Read as a whole, the notification did not allow selective exemption for only some goods while others were cleared on normal duty; splitting the specified goods into exempted and non-exempted categories was impermissible. Where that exemption was denied, the alternative benefit of Notification No. 9/99-C.E. could still be considered, requiring fresh determination of duty and recomputation on remand. en-us Wed, 07 Nov 2001 00:00:00 +0530 Wed, 01 Feb 2012 18:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100493 A manufacturer claiming SSI exemption under Notification No. 8/99-C.E. had to exercise the written option for the exemption scheme before the first clearances, and the option could not be withdrawn during the financial year. Read as a whole, the notification did not allow selective exemption for only some goods while others were cleared on normal duty; splitting the specified goods into exempted and non-exempted categories was impermissible. Where that exemption was denied, the alternative benefit of Notification No. 9/99-C.E. could still be considered, requiring fresh determination of duty and recomputation on remand. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100493