https://www.taxtmi.com/caselaws?id=95687 A 100% export oriented aquaculture unit could choose the more beneficial exemption notification where both were otherwise available. The Tribunal noted that an assessee is not compelled to adopt a particular notification unless the text expressly excludes that option. As Notification No. 1/95-C.E. contained no restriction excluding such units, and Notification No. 10/95-C.E. did not make itself mandatory in preference to it, the unit was entitled to claim Notification No. 1/95-C.E. The demand based on forcing the assessee to apply Notification No. 10/95-C.E. was therefore unsustainable. en-us Thu, 03 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95687 A 100% export oriented aquaculture unit could choose the more beneficial exemption notification where both were otherwise available. The Tribunal noted that an assessee is not compelled to adopt a particular notification unless the text expressly excludes that option. As Notification No. 1/95-C.E. contained no restriction excluding such units, and Notification No. 10/95-C.E. did not make itself mandatory in preference to it, the unit was entitled to claim Notification No. 1/95-C.E. The demand based on forcing the assessee to apply Notification No. 10/95-C.E. was therefore unsustainable. Case-Laws Customs Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95687