https://www.taxtmi.com/caselaws?id=108896 An exemption notification became operative from the date of its publication in the Official Gazette, and its application was not postponed until the assessee chose to opt for the benefit. Clearances made after the notification took effect had to be counted for determining the first-clearance exemption slabs under Notification No. 1/93-C.E. as amended. The contrary view that pre-option clearances were outside the notification was rejected. Because the duty demand needed adjustment on the revised position, the matter was remanded for fresh requantification of duty. en-us Mon, 24 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 14:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108896 An exemption notification became operative from the date of its publication in the Official Gazette, and its application was not postponed until the assessee chose to opt for the benefit. Clearances made after the notification took effect had to be counted for determining the first-clearance exemption slabs under Notification No. 1/93-C.E. as amended. The contrary view that pre-option clearances were outside the notification was rejected. Because the duty demand needed adjustment on the revised position, the matter was remanded for fresh requantification of duty. Case-Laws Central Excise Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108896