https://www.taxtmi.com/caselaws?id=368117 An exemption notification must be strictly construed, and the assessee bears the burden of proving full compliance with its conditions. Where the assessee had paid duty on clearances during the relevant financial year, it was taken to have exercised the option to pay duty at the normal rate, and that option could not be withdrawn for the remainder of that year. On the facts, the assessee failed to establish eligibility for Notification No. 8/98-Central Excise dated 02.06.1998, so the denial of exemption was upheld and the duty demand and consequential reliefs sustained. en-us Fri, 14 Sep 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368117 An exemption notification must be strictly construed, and the assessee bears the burden of proving full compliance with its conditions. Where the assessee had paid duty on clearances during the relevant financial year, it was taken to have exercised the option to pay duty at the normal rate, and that option could not be withdrawn for the remainder of that year. On the facts, the assessee failed to establish eligibility for Notification No. 8/98-Central Excise dated 02.06.1998, so the denial of exemption was upheld and the duty demand and consequential reliefs sustained. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368117