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of <h1>Appellate Tribunal rules against simultaneous benefits under two notifications</h1> The Appellate Tribunal CESTAT upheld the Commissioner (Appeals) decision that appellants could not avail benefits of both Notification No. 1/93 and ... Exemption Notification - Benefit of The Appellate Tribunal CESTAT in New Delhi upheld the Commissioner (Appeals) decision that the appellants could not avail benefits of both Notification No. 1/93 and Notification No. 12/95 simultaneously. The appeal was rejected as the appellants did not exhaust the benefits under the first notification before attempting to claim benefits under the later notification.
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