https://www.taxtmi.com/caselaws?id=346978 Inadvertent charging of duty on some invoices did not amount to a conscious waiver of small scale industry exemption under Notification No. 8/2003-C.E. where the assessee had declared its intention to claim the exemption, filed returns showing nil duty liability, and reversed the mistaken entry once noticed. The Tribunal treated the duty mention as accidental rather than an election to forego the benefit, and held that such a mistake could not justify denial of exemption. The assessee was therefore entitled to the SSI exemption, and the departmental challenge failed. en-us Mon, 30 Jan 2017 00:00:00 +0530 Sat, 26 Aug 2017 09:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346978 Inadvertent charging of duty on some invoices did not amount to a conscious waiver of small scale industry exemption under Notification No. 8/2003-C.E. where the assessee had declared its intention to claim the exemption, filed returns showing nil duty liability, and reversed the mistaken entry once noticed. The Tribunal treated the duty mention as accidental rather than an election to forego the benefit, and held that such a mistake could not justify denial of exemption. The assessee was therefore entitled to the SSI exemption, and the departmental challenge failed. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346978