https://www.taxtmi.com/caselaws?id=98110 Cement cleared after availing exemption up to the prescribed limit under Notification No. 1/93 was not barred from claiming the benefit of Notification No. 5/94. The Tribunal applied its earlier ruling on the same question and accepted that prior exemption did not preclude the subsequent notification. As the revised classification list claiming Notification No. 5/94 was received by the Range Superintendent on 26-9-1994, the benefit operated from that date. The assessee was therefore entitled to the exemption under Notification No. 5/94 from 26-9-1994. en-us Mon, 15 Nov 1999 00:00:00 +0530 Thu, 19 Jan 2012 12:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98110 Cement cleared after availing exemption up to the prescribed limit under Notification No. 1/93 was not barred from claiming the benefit of Notification No. 5/94. The Tribunal applied its earlier ruling on the same question and accepted that prior exemption did not preclude the subsequent notification. As the revised classification list claiming Notification No. 5/94 was received by the Range Superintendent on 26-9-1994, the benefit operated from that date. The assessee was therefore entitled to the exemption under Notification No. 5/94 from 26-9-1994. Case-Laws Central Excise Mon, 15 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98110