https://www.taxtmi.com/caselaws?id=111428 An amended central excise exemption notification expressly barred its benefit where the assessee had already availed Notification No. 1/93 during the same financial year. The two exemption schemes were therefore not concurrently available, and earlier Tribunal decisions on alternative exemption choices did not apply because the amended notification created an explicit mutual-exclusion condition. The operative effect was that an assessee could not claim both concessions, or switch between them, within the same financial year; the duty demand was consequently sustained on that basis. en-us Wed, 04 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 15:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111428 An amended central excise exemption notification expressly barred its benefit where the assessee had already availed Notification No. 1/93 during the same financial year. The two exemption schemes were therefore not concurrently available, and earlier Tribunal decisions on alternative exemption choices did not apply because the amended notification created an explicit mutual-exclusion condition. The operative effect was that an assessee could not claim both concessions, or switch between them, within the same financial year; the duty demand was consequently sustained on that basis. Case-Laws Central Excise Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111428