https://www.taxtmi.com/caselaws?id=111881 Once a manufacturer opts for a small-scale exemption notification, the benefit cannot be denied for the same financial year merely because some clearances were made at full duty by mistake. The excess duty paid on those clearances had been refunded, and that factual position did not justify withdrawal of the exemption. The notification's condition prohibited withdrawal from its operation during the year, not denial of relief because of an inadvertent payment at the normal rate. The exemption was therefore held available for the relevant financial year. en-us Tue, 13 Jan 2004 00:00:00 +0530 Wed, 25 Apr 2012 16:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111881 Once a manufacturer opts for a small-scale exemption notification, the benefit cannot be denied for the same financial year merely because some clearances were made at full duty by mistake. The excess duty paid on those clearances had been refunded, and that factual position did not justify withdrawal of the exemption. The notification's condition prohibited withdrawal from its operation during the year, not denial of relief because of an inadvertent payment at the normal rate. The exemption was therefore held available for the relevant financial year. Case-Laws Central Excise Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111881