https://www.taxtmi.com/caselaws?id=51929 A small scale exemption under Notification No. 9/99-C.E. was treated as conditional on the assessee's option, once exercised before the first clearance, remaining in force for the entire financial year. Mid-year withdrawal was held to breach an integral term of the scheme, so the assessee could not retain the exemption for the earlier part of the year. The practical effect was that the assessee had to stay within the scheme for the whole year or remain outside it for the whole year; partial-year withdrawal was impermissible and the exemption was denied for that financial year. 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 A small scale exemption under Notification No. 9/99-C.E. was treated as conditional on the assessee's option, once exercised before the first clearance, remaining in force for the entire financial year. Mid-year withdrawal was held to breach an integral term of the scheme, so the assessee could not retain the exemption for the earlier part of the year. The practical effect was that the assessee had to stay within the scheme for the whole year or remain outside it for the whole year; partial-year withdrawal was impermissible and the exemption was denied for that financial year. Case-Laws Central Excise Wed, 11 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51929