https://www.taxtmi.com/caselaws?id=80271 Where exemption notifications give an assessee a choice between two benefits, the Department cannot compel selection of the less favourable notification merely because one notification was later amended. The text states that the assessee remained eligible under both Notification No. 138/86-C.E. and Notification No. 175/86-C.E., and that no legal basis existed to force use of the former. The appellate authority was therefore correct in extending the more beneficial exemption under Notification No. 175/86-C.E., and the Revenue's objection failed. en-us Mon, 23 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80271 Where exemption notifications give an assessee a choice between two benefits, the Department cannot compel selection of the less favourable notification merely because one notification was later amended. The text states that the assessee remained eligible under both Notification No. 138/86-C.E. and Notification No. 175/86-C.E., and that no legal basis existed to force use of the former. The appellate authority was therefore correct in extending the more beneficial exemption under Notification No. 175/86-C.E., and the Revenue's objection failed. Case-Laws Central Excise Mon, 23 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80271