https://www.taxtmi.com/caselaws?id=53238 Filing the prescribed declaration to claim the Small Scale Industry concession under Notification No. 1/93-C.E. kept the option effective for the full financial year unless the assessee filed a fresh option to give it up. Mere payment of duty at the normal rate on some invoices did not amount to withdrawal from the concessional scheme or revision of the earlier option. The assessee therefore remained entitled to the exemption for the remaining clearances, and the Revenue's challenge failed. en-us Fri, 14 May 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53238 Filing the prescribed declaration to claim the Small Scale Industry concession under Notification No. 1/93-C.E. kept the option effective for the full financial year unless the assessee filed a fresh option to give it up. Mere payment of duty at the normal rate on some invoices did not amount to withdrawal from the concessional scheme or revision of the earlier option. The assessee therefore remained entitled to the exemption for the remaining clearances, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53238