https://www.taxtmi.com/caselaws?id=108523 Notification No. 9/98-C.E. was construed as permitting a declaration opting for the exemption to be filed after 2-6-98, because the notification did not require the option to be exercised before the first clearance. The written option operated from the date it was exercised and continued for the remainder of the financial year. Clearances made before the option was filed were still relevant for slab computation, and there was no bar on claiming the benefit after the notification came into force. On that basis, the assessee was held entitled to the exemption and denial of the notification benefit was unsustainable. en-us Mon, 16 Jun 2003 00:00:00 +0530 Mon, 02 Apr 2012 10:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108523 Notification No. 9/98-C.E. was construed as permitting a declaration opting for the exemption to be filed after 2-6-98, because the notification did not require the option to be exercised before the first clearance. The written option operated from the date it was exercised and continued for the remainder of the financial year. Clearances made before the option was filed were still relevant for slab computation, and there was no bar on claiming the benefit after the notification came into force. On that basis, the assessee was held entitled to the exemption and denial of the notification benefit was unsustainable. Case-Laws Central Excise Mon, 16 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108523