Concurrent exemption notifications cannot be claimed for the same clearances unless the scheme clearly permits both benefits.

Concurrent exemption under Notification No. 1/93-C.E. and Notification No. 70/93-C.E. was treated as unavailable on the facts recorded, because the assessee had already taken small scale exemption and then sought the additional concession for the same clearances. The Tribunal accepted that two differently operating exemption notifications could not be simultaneously invoked for the same period and clearances unless the notifications or the factual matrix clearly permitted concurrent benefit. The article records that the claim was rejected on merits and the appeal failed.

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Issues: Whether the assessee could simultaneously avail the benefit of Notification No. 1/93-C.E. and Notification No. 70/93-C.E. in respect of the same clearances.

Analysis: The Tribunal noted that Notification No. 1/93-C.E. granted small scale exemption, while Notification No. 70/93-C.E. provided general exemption or concessional rates for specified Chapter 90 goods. On the facts recorded, the assessee had already taken the benefit of the small scale exemption and sought to claim the other notification at the same time. The Tribunal accepted the view that such simultaneous availment was not permissible in the circumstances of the case.

Conclusion: The assessee could not simultaneously avail both notifications for the same period and clearances. The issue is decided against the assessee and in favour of the Revenue.

Final Conclusion: The appeal failed on merits because the concurrent benefit of the two exemption notifications was not available on the facts found.

Ratio Decidendi: Where two exemption notifications operate differently, a taxpayer cannot simultaneously claim both for the same clearances unless the notifications or the facts clearly permit such concurrent benefit.

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