https://www.taxtmi.com/caselaws?id=110983 A conditional excise exemption under Notification No. 9/98-C.E. remained available where the manufacturer exercised the required written option before the first clearance and that option could not be withdrawn during the rest of the financial year. The manufacturer had communicated the option on 09.06.1998, satisfying the notification's precondition. Continued payment of duty at the full rate for some time after exercising the option did not permit the Revenue to treat the option as ineffective or as having been withdrawn. The exemption therefore continued to apply. en-us Fri, 05 Mar 2004 00:00:00 +0530 Thu, 19 Apr 2012 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110983 A conditional excise exemption under Notification No. 9/98-C.E. remained available where the manufacturer exercised the required written option before the first clearance and that option could not be withdrawn during the rest of the financial year. The manufacturer had communicated the option on 09.06.1998, satisfying the notification's precondition. Continued payment of duty at the full rate for some time after exercising the option did not permit the Revenue to treat the option as ineffective or as having been withdrawn. The exemption therefore continued to apply. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110983