https://www.taxtmi.com/caselaws?id=545 A mistaken initial payment of duty at the tariff rate did not amount to an irrevocable waiver of Small Scale Exemption under Notification No. 1/93-C.E. where eligibility, clearance limits, and absence of a conscious decision to forgo the benefit were not disputed. The later revised classification list corrected the error, and the contemporaneous facts did not show any deliberate attempt to abandon the exemption. On that basis, the exemption remained available and the duty demand founded on denial of the benefit was not sustainable. en-us Thu, 13 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=545 A mistaken initial payment of duty at the tariff rate did not amount to an irrevocable waiver of Small Scale Exemption under Notification No. 1/93-C.E. where eligibility, clearance limits, and absence of a conscious decision to forgo the benefit were not disputed. The later revised classification list corrected the error, and the contemporaneous facts did not show any deliberate attempt to abandon the exemption. On that basis, the exemption remained available and the duty demand founded on denial of the benefit was not sustainable. Case-Laws Central Excise Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=545