https://www.taxtmi.com/caselaws?id=784750 A conditional exemption notification operates only from the date consciously opted by the assessee in its declaration, and rectification cannot be used to substitute an earlier retrospective commencement date unless an error apparent on record is shown. The applications sought modification of a final order to extend Notification No. 50/2003-CE backward and delete the confirmed duty demand for the earlier period, but the record showed the exemption had been claimed only from the declared dates. In the absence of any apparent mistake, the request to alter the final order was rejected, with the confirmed demand for the prior period left undisturbed in favour of Revenue. en-us Wed, 07 Jan 2026 00:00:00 +0530 Mon, 12 Jan 2026 09:31:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784750 A conditional exemption notification operates only from the date consciously opted by the assessee in its declaration, and rectification cannot be used to substitute an earlier retrospective commencement date unless an error apparent on record is shown. The applications sought modification of a final order to extend Notification No. 50/2003-CE backward and delete the confirmed duty demand for the earlier period, but the record showed the exemption had been claimed only from the declared dates. In the absence of any apparent mistake, the request to alter the final order was rejected, with the confirmed demand for the prior period left undisturbed in favour of Revenue. Case-Laws Central Excise Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784750