https://www.taxtmi.com/caselaws?id=359280 The High Court upheld the Tribunal's decision in a case concerning the interpretation and mandatory nature of conditions under notification no.9/99. The Court ruled that once an assessee opts for benefits under a specific notification, they cannot switch during the year. The assessee's attempt to change notifications after availing benefits was rejected, emphasizing the binding nature of the initial choice. The Court dismissed the appeal, highlighting the importance of complying with chosen notification conditions and affirming the Tribunal's decision under Section 35-G of the Central Excise Act, 1944. en-us Wed, 24 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359280 The High Court upheld the Tribunal's decision in a case concerning the interpretation and mandatory nature of conditions under notification no.9/99. The Court ruled that once an assessee opts for benefits under a specific notification, they cannot switch during the year. The assessee's attempt to change notifications after availing benefits was rejected, emphasizing the binding nature of the initial choice. The Court dismissed the appeal, highlighting the importance of complying with chosen notification conditions and affirming the Tribunal's decision under Section 35-G of the Central Excise Act, 1944. Case-Laws Central Excise Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359280