https://www.taxtmi.com/caselaws?id=350986 SSI exemption under Notification No. 8/2003-C.E. was held available from 06.05.2006 where the assessee opted to avail the exemption during the financial year. Clause 2(i) required a written option not to avail the exemption before the first clearances at normal duty, but Clause 2(ii) was read harmoniously to permit intimation of the option date and aggregate clearances up to that date. On that construction, prior written opt-out was not a bar when the assessee had in fact exercised the option to claim exemption from 06.05.2006. en-us Fri, 28 Jul 2017 00:00:00 +0530 Tue, 12 Dec 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350986 SSI exemption under Notification No. 8/2003-C.E. was held available from 06.05.2006 where the assessee opted to avail the exemption during the financial year. Clause 2(i) required a written option not to avail the exemption before the first clearances at normal duty, but Clause 2(ii) was read harmoniously to permit intimation of the option date and aggregate clearances up to that date. On that construction, prior written opt-out was not a bar when the assessee had in fact exercised the option to claim exemption from 06.05.2006. Case-Laws Central Excise Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350986