https://www.taxtmi.com/caselaws?id=106376 Rule 173G(1)(aa) allows monthly duty payment only where a manufacturer actually avails an exemption under a value-based notification. Where Notification No. 8/2000-C.E. gives an option to pay duty at the normal tariff rate, exercising that option means the manufacturer is not availing the exemption for Rule 173G(1)(aa) purposes. A manufacturer paying tariff duty from the start of the financial year cannot claim the monthly payment facility on the basis of that notification, and the natural justice objection was treated as inapplicable on the facts. en-us Wed, 05 Jun 2002 00:00:00 +0530 Tue, 13 Mar 2012 18:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106376 Rule 173G(1)(aa) allows monthly duty payment only where a manufacturer actually avails an exemption under a value-based notification. Where Notification No. 8/2000-C.E. gives an option to pay duty at the normal tariff rate, exercising that option means the manufacturer is not availing the exemption for Rule 173G(1)(aa) purposes. A manufacturer paying tariff duty from the start of the financial year cannot claim the monthly payment facility on the basis of that notification, and the natural justice objection was treated as inapplicable on the facts. Case-Laws Central Excise Wed, 05 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106376