https://www.taxtmi.com/caselaws?id=755396 CESTAT Bangalore held that appellant could not claim exemption benefit under N/N. 8/2003-CE for May 2006 to March 2007 after opting to pay duty with CENVAT credit in April 2006. The notification provided option to either avail exemption or pay duty with credit, but such option cannot be withdrawn during remaining financial year. Second show-cause notice dated 22.09.2009 was time-barred as it was based on same audit note available during first notice, with all material facts already before authorities. Appeal allowed, impugned order set aside. en-us Wed, 10 Jul 2024 00:00:00 +0530 Thu, 11 Jul 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755396 CESTAT Bangalore held that appellant could not claim exemption benefit under N/N. 8/2003-CE for May 2006 to March 2007 after opting to pay duty with CENVAT credit in April 2006. The notification provided option to either avail exemption or pay duty with credit, but such option cannot be withdrawn during remaining financial year. Second show-cause notice dated 22.09.2009 was time-barred as it was based on same audit note available during first notice, with all material facts already before authorities. Appeal allowed, impugned order set aside. Case-Laws Central Excise Wed, 10 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755396