2015 (8) TMI 894 - SCH - Central Excise

Denial of SSI Exemption - Denial of concessional rate of duty - Supreme Court dismissed the appeal due to low tax effect. The appeal was filed by the assessee against the decision of Tribunal 2003 (10) TMI 564 - CESTAT, MUMBAI ; wherein Tribunal held that since once an assessee has opted for payment of duty at the normal rate, he cannot revert to concessional rates thereafter, during the same financial year.