https://www.taxtmi.com/caselaws?id=259896 The amended SSI exemption scheme under Notification No. 1/93-CE, as modified by Notification No. 59/94-CE, allowed a manufacturer to opt out of exemption and pay duty at the applicable tariff rate, but that election in a financial year applied consistently to the specified goods covered by the scheme. It did not permit a manufacturer to pay full duty on one category of covered goods while simultaneously claiming SSI exemption on other clearances in the same period. On that basis, the appellant's claim to exemption for the other goods was rejected, and the benefit was denied for the relevant period. en-us Tue, 16 Sep 2014 00:00:00 +0530 Thu, 16 Apr 2015 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259896 The amended SSI exemption scheme under Notification No. 1/93-CE, as modified by Notification No. 59/94-CE, allowed a manufacturer to opt out of exemption and pay duty at the applicable tariff rate, but that election in a financial year applied consistently to the specified goods covered by the scheme. It did not permit a manufacturer to pay full duty on one category of covered goods while simultaneously claiming SSI exemption on other clearances in the same period. On that basis, the appellant's claim to exemption for the other goods was rejected, and the benefit was denied for the relevant period. Case-Laws Central Excise Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259896