https://www.taxtmi.com/forum/issue?id=111353 Notification No. 8/2003-CE para 2(i) allows a manufacturer to elect to pay normal duty instead of claiming the SSI exemption, provided the option is exercised before the first clearance at the normal rate and once exercised cannot be withdrawn for the remainder of the financial year; payment of duty on early consignments therefore precludes availing the exemption later in that financial year, although several tribunal and high court decisions have been cited as favourable to assessees and reported accepted by the department in EXCUS. en-us Wed, 11 Jan 2017 16:03:55 +0530 Thu, 23 Jan 2025 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111353 Notification No. 8/2003-CE para 2(i) allows a manufacturer to elect to pay normal duty instead of claiming the SSI exemption, provided the option is exercised before the first clearance at the normal rate and once exercised cannot be withdrawn for the remainder of the financial year; payment of duty on early consignments therefore precludes availing the exemption later in that financial year, although several tribunal and high court decisions have been cited as favourable to assessees and reported accepted by the department in EXCUS. Discussion-Forum Central Excise Wed, 11 Jan 2017 16:03:55 +0530 https://www.taxtmi.com/forum/issue?id=111353