https://www.taxtmi.com/caselaws?id=93613 Concurrent availment of small-scale and general or concessional excise exemptions was unavailable for the same clearances where the taxpayer had already claimed the small-scale exemption and the notifications did not permit combined benefit. Notification No. 1/93-C.E. provided small-scale exemption, while Notification No. 70/93-C.E. applied general exemption or concessional rates to specified Chapter 90 goods. The claimed concurrent benefit was therefore denied, and the appeal failed on merits. The governing principle is that differently operating exemption notifications cannot be simultaneously applied to identical clearances unless their terms or the relevant facts expressly allow cumulative benefit. en-us Wed, 31 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93613 Concurrent availment of small-scale and general or concessional excise exemptions was unavailable for the same clearances where the taxpayer had already claimed the small-scale exemption and the notifications did not permit combined benefit. Notification No. 1/93-C.E. provided small-scale exemption, while Notification No. 70/93-C.E. applied general exemption or concessional rates to specified Chapter 90 goods. The claimed concurrent benefit was therefore denied, and the appeal failed on merits. The governing principle is that differently operating exemption notifications cannot be simultaneously applied to identical clearances unless their terms or the relevant facts expressly allow cumulative benefit. Case-Laws Central Excise Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93613