Simultaneous exemption notifications may be claimed together when neither contains a bar and both conditions are satisfied.

Separate exemption notifications may be availed simultaneously for the same clearances from a 100% EOU where neither notification contains an express bar and the assessee satisfies the conditions of each. On that basis, the challenge to the Commissioner (Appeals)'s view could not be sustained, and the Revenue's appeals were rejected. The governing principle applied was that independently operating exemption notifications can be combined unless one specifically prohibits concurrent benefit.

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Issues: Whether the assessee could simultaneously avail the benefit of Notification No. 02/95-C.E. dated 04.01.1995 and Notification No. 13/98-C.E. dated 02.06.1998 for the same clearances from a 100% EOU.

Analysis: The relevant notifications contained no express prohibition against availing both benefits together. The assessee satisfied the conditions of each notification, and the principle applied was that two independently issued exemption notifications can be availed together unless one of them specifically bars such combined benefit. The challenge to the Commissioner (Appeals)'s view therefore could not be sustained.

Conclusion: The simultaneous availment of both exemption notifications was held permissible, and the Revenue's appeals were rejected.

Ratio Decidendi: Where separate exemption notifications operate independently and neither contains a specific bar, an assessee may claim both benefits simultaneously for the same goods if the conditions of each notification are otherwise satisfied.

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