https://www.taxtmi.com/caselaws?id=51929 The Tribunal held that once a manufacturer opts for the small scale exemption under Notification No. 9/99, they cannot withdraw from it during the remaining part of the financial year. Withdrawing would violate the conditions of the scheme, rendering the manufacturer ineligible for exemption from the beginning of the financial year. The Tribunal emphasized the need for strict adherence to the scheme's conditions, preventing manufacturers from switching between exemption and non-exemption periods within the same financial year. The appeal was dismissed, but the appellants were allowed to request continuation under the exemption beyond their initial withdrawal date until the year's end. en-us Wed, 11 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51929 The Tribunal held that once a manufacturer opts for the small scale exemption under Notification No. 9/99, they cannot withdraw from it during the remaining part of the financial year. Withdrawing would violate the conditions of the scheme, rendering the manufacturer ineligible for exemption from the beginning of the financial year. The Tribunal emphasized the need for strict adherence to the scheme's conditions, preventing manufacturers from switching between exemption and non-exemption periods within the same financial year. The appeal was dismissed, but the appellants were allowed to request continuation under the exemption beyond their initial withdrawal date until the year's end. Case-Laws Central Excise Wed, 11 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51929