https://www.taxtmi.com/caselaws?id=359280 An assessee that exercised an option under an exemption notification and availed concessional duty could not later switch to another notification for the same period merely because it was more beneficial. The notification expressly barred a change of option during that year, and the Tribunal's finding that the assessee had already taken benefit under Notification No. 9/99 was treated as a factual basis supporting that bar. The High Court found no error in the Tribunal's conclusion and upheld the view that the attempted shift-over was impermissible. The questions of law were answered against the assessee. 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 An assessee that exercised an option under an exemption notification and availed concessional duty could not later switch to another notification for the same period merely because it was more beneficial. The notification expressly barred a change of option during that year, and the Tribunal's finding that the assessee had already taken benefit under Notification No. 9/99 was treated as a factual basis supporting that bar. The High Court found no error in the Tribunal's conclusion and upheld the view that the attempted shift-over was impermissible. The questions of law were answered against the assessee. Case-Laws Central Excise Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359280