Exemption notifications for the same goods cannot be claimed simultaneously; the assessee must choose one applicable exemption.

Where multiple exemption notifications covered the same consignment of cement, the assessee could elect one applicable notification, but could not claim simultaneous benefit under two notifications for the same goods. The Tribunal noted that the later notification was available only for clearances after the exemption limit under the earlier notification had been exhausted, and its proviso excluded overlap where exemption had already been taken under the specified earlier notifications. The Revenue's objection to concurrent availment was therefore accepted, and assessment had to proceed on a single eligible exemption notification for the relevant clearances.

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Issues: Whether the assessee could simultaneously avail the benefit of two exemption notifications for the same consignment of cement and whether, after availing the earlier exemption up to the prescribed clearance limit, the assessee could switch to the later notification for subsequent clearances.

Analysis: The Tribunal held that where more than one exemption notification is available on the same subject, the assessee has the option to choose the notification under which the goods are to be assessed. The benefit under Notification No. 24/91-C.E. (later referred to as Notification No. 5/94) could be availed only for clearances subsequent to exhaustion of the limit under Notification No. 1/93-C.E. The proviso to Notification No. 24/91-C.E. made it clear that it would not apply where the manufacturer availed the exemption under Notification No. 175/86-C.E. or Notification No. 1/93-C.E. Accordingly, the same consignment could not be assessed under both notifications at the same time.

Conclusion: The assessee could not simultaneously claim both notifications for the same consignment, and the Revenue's objection to such simultaneous availment was accepted.

Final Conclusion: The assessment had to be made by allowing the assessee to choose one eligible exemption notification for the relevant clearances, but not both for the same goods.

Ratio Decidendi: When multiple exemption notifications cover the same goods, the assessee may opt for one applicable notification, but simultaneous benefit under two notifications for the same consignment is impermissible where the notification language excludes such overlap.

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