https://www.taxtmi.com/caselaws?id=114863 Under Notification No. 1/93-C.E., paragraph 4 applies only where a manufacturer consciously and deliberately elects to forgo the small-scale exemption. Mere payment of duty at the normal rate on one product for a limited period, while the classification list continued to claim exemption for both products, was treated as an inadvertent error and not as a clear opt-out. On that basis, the restriction in paragraph 4 was not attracted, the assessee was held not to have opted out of the exemption, and relief followed by restoring the original adjudicating authority's order. en-us Fri, 07 Jan 2005 00:00:00 +0530 Mon, 21 May 2012 17:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114863 Under Notification No. 1/93-C.E., paragraph 4 applies only where a manufacturer consciously and deliberately elects to forgo the small-scale exemption. Mere payment of duty at the normal rate on one product for a limited period, while the classification list continued to claim exemption for both products, was treated as an inadvertent error and not as a clear opt-out. On that basis, the restriction in paragraph 4 was not attracted, the assessee was held not to have opted out of the exemption, and relief followed by restoring the original adjudicating authority's order. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114863