https://www.taxtmi.com/caselaws?id=51968 Non-claim of small-scale exemption from the start of a financial year does not, by itself, amount to an exercise of the option to forego exemption under Notification No. 1/93-C.E. The option clause applies only where a manufacturer is already availing the exemption and thereafter chooses not to avail it. Where exemption was never earlier taken and the omission was attributed to ignorance, the denial on the basis of an alleged option was unsustainable. The matter was remanded to the original authority to consider eligibility for small-scale exemption on merits. en-us Wed, 22 Jan 2003 00:00:00 +0530 Wed, 29 Sep 2010 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51968 Non-claim of small-scale exemption from the start of a financial year does not, by itself, amount to an exercise of the option to forego exemption under Notification No. 1/93-C.E. The option clause applies only where a manufacturer is already availing the exemption and thereafter chooses not to avail it. Where exemption was never earlier taken and the omission was attributed to ignorance, the denial on the basis of an alleged option was unsustainable. The matter was remanded to the original authority to consider eligibility for small-scale exemption on merits. Case-Laws Central Excise Wed, 22 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51968