Exemption notification interpretation supports simultaneous use of Sl. Nos. 86 and 86A in the same financial year for interim relief.

The exemption notification did not expressly prohibit availing Sl. Nos. 86 and 86A in the same financial year, and that textual reading supported a strong prima facie case against the department's mutual exclusivity objection. For interim relief purposes, the appellant was therefore entitled to contend that both entries could be claimed within the year, at least for waiver of pre-deposit and stay. On that basis, full waiver of pre-deposit and stay of recovery were granted.

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Issues: Whether the appellant was entitled, for purposes of waiver of pre-deposit and stay, to contend that Sl. Nos. 86 and 86A of Notification No. 6/2002 could be availed in the same financial year.

Analysis: The notification did not contain any express prohibition against availing the benefit under Sl. No. 86 and thereafter under Sl. No. 86A in the same financial year. On a reading of the notification terms, the appellant had made out a strong prima facie case that the departmental objection based on mutual exclusivity was not supported by the text of the exemption notification.

Conclusion: The issue was answered in favour of the appellant for interim relief purposes, and full waiver of pre-deposit with stay of recovery was granted.

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