https://www.taxtmi.com/caselaws?id=334803 Selective exercise of an exemption option under Notification No. 1/93-C.E. was not permissible where the manufacturer continued concessional clearances for other goods arising from the same integrated manufacturing process; once the option was exercised, normal duty had to apply to all subsequent clearances in that financial year. The demand was also held within limitation because the classification list was under challenge and had not been finally accepted as conclusive, so timely notices were not defeated by a plea of prospectivity. en-us Thu, 08 Sep 2016 00:00:00 +0530 Wed, 31 Jan 2018 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334803 Selective exercise of an exemption option under Notification No. 1/93-C.E. was not permissible where the manufacturer continued concessional clearances for other goods arising from the same integrated manufacturing process; once the option was exercised, normal duty had to apply to all subsequent clearances in that financial year. The demand was also held within limitation because the classification list was under challenge and had not been finally accepted as conclusive, so timely notices were not defeated by a plea of prospectivity. Case-Laws Central Excise Thu, 08 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334803