https://www.taxtmi.com/caselaws?id=334084 Intermittent payment of central excise duty on some clearances does not, by itself, amount to opting out of a small scale industries exemption when the aggregate clearances for the relevant period remain within the prescribed threshold. The Tribunal noted that the clearances stayed below the exemption limit and that the show cause notice reflected the same factual position. On that basis, it held that differential duty could not be demanded merely because duty had been paid on certain consignments. The demand was therefore unsustainable and the exemption continued to apply. en-us Wed, 28 Sep 2016 00:00:00 +0530 Thu, 03 Nov 2016 13:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334084 Intermittent payment of central excise duty on some clearances does not, by itself, amount to opting out of a small scale industries exemption when the aggregate clearances for the relevant period remain within the prescribed threshold. The Tribunal noted that the clearances stayed below the exemption limit and that the show cause notice reflected the same factual position. On that basis, it held that differential duty could not be demanded merely because duty had been paid on certain consignments. The demand was therefore unsustainable and the exemption continued to apply. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334084