https://www.taxtmi.com/caselaws?id=73905 The second proviso to Notification No. 14/76-C.E. was read as a bar against double benefit only for assessees within the procedural scheme under Rule 173RA(2) and Rule 173RD. It could not be used to deny an independent exemption under Notification No. 158/71 where that earlier notification had not been availed or extended. As the manufacturer had not crossed the prescribed clearance limit for bolts and nuts in the relevant financial year, the exemption under Notification No. 158/71 remained available. en-us Mon, 29 Aug 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73905 The second proviso to Notification No. 14/76-C.E. was read as a bar against double benefit only for assessees within the procedural scheme under Rule 173RA(2) and Rule 173RD. It could not be used to deny an independent exemption under Notification No. 158/71 where that earlier notification had not been availed or extended. As the manufacturer had not crossed the prescribed clearance limit for bolts and nuts in the relevant financial year, the exemption under Notification No. 158/71 remained available. Case-Laws Central Excise Mon, 29 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73905