https://www.taxtmi.com/caselaws?id=390178 Where two statutory levy procedures are framed as alternative and mutually exclusive, an assessee who has elected one for a financial year cannot later claim the other for the same period. The governing Supreme Court ratio under Section 3A of the Central Excise Act, 1944 and Rule 96ZO is applied to pending assessment proceedings so that they are finalised in accordance with that principle. The practical effect is that further relief, including any refund claim, depends on the outcome of the finalised proceedings rather than being granted immediately. en-us Mon, 02 Dec 2019 00:00:00 +0530 Wed, 25 Dec 2019 12:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390178 Where two statutory levy procedures are framed as alternative and mutually exclusive, an assessee who has elected one for a financial year cannot later claim the other for the same period. The governing Supreme Court ratio under Section 3A of the Central Excise Act, 1944 and Rule 96ZO is applied to pending assessment proceedings so that they are finalised in accordance with that principle. The practical effect is that further relief, including any refund claim, depends on the outcome of the finalised proceedings rather than being granted immediately. Case-Laws Central Excise Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390178