Exemption notification choice allows later clearances under an alternative notification after the first slab is exhausted.

An assessee may choose between available exemption notifications on the same subject, but cannot claim both for the same consignment. Where Notification No. 1/93-CE had been exhausted, the Tribunal noted that Notification No. 24/91-CE could be validly opted for subsequent clearances, because the later notification was not being claimed simultaneously with the earlier benefit. On those facts, the Revenue's objection based on simultaneous availment failed and consequential relief followed.

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Issues: Whether the assessee could claim the benefit of Notification No. 24/91-CE for clearances made after exhausting the exemption limit under Notification No. 1/93-CE, and whether the two notifications could be treated as simultaneously availed for the same consignment.

Analysis: The controversy turned on the distinction between simultaneous availment of two notifications for the same consignment and sequential availment of an alternative notification for later clearances. The earlier decision relied upon by the Revenue dealt with a case where both notifications were claimed in respect of the same consignment. Here, the assessee had already exhausted the benefit under Notification No. 1/93-CE and then opted for Notification No. 24/91-CE only for clearances beyond the prescribed exemption limit. The Tribunal followed the principle that where more than one exemption notification is available on the same subject, the assessee may choose the applicable notification, and that choice can operate for subsequent clearances after the initial exemption slab is exhausted.

Conclusion: The assessee was entitled to avail the benefit of Notification No. 24/91-CE in respect of subsequent clearances after exhausting the limit under Notification No. 1/93-CE. The Revenue's objection to simultaneous availment did not apply on these facts.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief.

Ratio Decidendi: Where an assessee has exhausted the exemption limit under one notification, it may validly opt for another applicable notification for subsequent clearances, provided the two benefits are not simultaneously claimed for the same consignment.

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