https://www.taxtmi.com/caselaws?id=115852 An assessee that initially avails two exemption notifications simultaneously, and on being told the dual availment is not permissible pays the differential duty and continues under the remaining notification, is not treated as having made an impermissible switch of option during the financial year. The factual sequence matters: rectification of an erroneous dual claim and continued compliance under one eligible exemption is distinct from a prohibited change of exemption choice. On that basis, the objection based on change of option failed and the benefit under the claimed notification remained available. en-us Wed, 29 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 16:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115852 An assessee that initially avails two exemption notifications simultaneously, and on being told the dual availment is not permissible pays the differential duty and continues under the remaining notification, is not treated as having made an impermissible switch of option during the financial year. The factual sequence matters: rectification of an erroneous dual claim and continued compliance under one eligible exemption is distinct from a prohibited change of exemption choice. On that basis, the objection based on change of option failed and the benefit under the claimed notification remained available. Case-Laws Central Excise Wed, 29 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115852