https://www.taxtmi.com/caselaws?id=706 An exemption scheme under Notification No. 8/2001-C.E. and Notification No. 9/2001-C.E. was read as permitting sequential availment within the same financial year, with the manufacturer first clearing goods at the nil rate up to the threshold and then opting for the concessional notification for further clearances. The text notes that no prohibition in Notification No. 8/2001-C.E. barred such a switch, and that the clearances remained within the prescribed limits. It also records that, because there was no allegation of suppression or misdeclaration, the limitation objection was not overcome and the demand was treated as time-barred. en-us Wed, 08 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=706 An exemption scheme under Notification No. 8/2001-C.E. and Notification No. 9/2001-C.E. was read as permitting sequential availment within the same financial year, with the manufacturer first clearing goods at the nil rate up to the threshold and then opting for the concessional notification for further clearances. The text notes that no prohibition in Notification No. 8/2001-C.E. barred such a switch, and that the clearances remained within the prescribed limits. It also records that, because there was no allegation of suppression or misdeclaration, the limitation objection was not overcome and the demand was treated as time-barred. Case-Laws Central Excise Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=706