https://www.taxtmi.com/caselaws?id=301422 A small scale exemption notification requiring a manufacturer to exercise the option in writing before first clearances and to keep that option unchanged for the rest of the financial year was applied strictly: once the appellant had opted out and started paying duty at full rate, it could not revert to the exemption for later clearances in the same year, so the differential duty demand for that later period was sustained. On penalty, the dispute was treated as one of notification interpretation and the conduct did not warrant penal consequences, so penalty was set aside. en-us Thu, 03 Apr 2008 00:00:00 +0530 Mon, 04 Apr 2022 14:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301422 A small scale exemption notification requiring a manufacturer to exercise the option in writing before first clearances and to keep that option unchanged for the rest of the financial year was applied strictly: once the appellant had opted out and started paying duty at full rate, it could not revert to the exemption for later clearances in the same year, so the differential duty demand for that later period was sustained. On penalty, the dispute was treated as one of notification interpretation and the conduct did not warrant penal consequences, so penalty was set aside. Case-Laws Central Excise Thu, 03 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301422