https://www.taxtmi.com/caselaws?id=100933 Benefit under Notification No. 16/97-C.E. remained available where Modvat credit was taken only after the assessee had begun paying duty at tariff rate under protest pursuant to an earlier departmental adjudication denying small scale exemption. The assessee had not voluntarily opted out of the notification; its conduct was compelled by the departmental order, so the later credit availing could not be treated as a deliberate breach of condition No. 2(iii). A demand based solely on that alleged contravention was therefore not sustainable, and the duty demand and penalty failed. en-us Mon, 10 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 18:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100933 Benefit under Notification No. 16/97-C.E. remained available where Modvat credit was taken only after the assessee had begun paying duty at tariff rate under protest pursuant to an earlier departmental adjudication denying small scale exemption. The assessee had not voluntarily opted out of the notification; its conduct was compelled by the departmental order, so the later credit availing could not be treated as a deliberate breach of condition No. 2(iii). A demand based solely on that alleged contravention was therefore not sustainable, and the duty demand and penalty failed. Case-Laws Central Excise Mon, 10 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100933