https://www.taxtmi.com/caselaws?id=114441 Where multiple exemption notifications covered the same consignment of cement, the assessee could elect one applicable notification, but could not claim simultaneous benefit under two notifications for the same goods. The Tribunal noted that the later notification was available only for clearances after the exemption limit under the earlier notification had been exhausted, and its proviso excluded overlap where exemption had already been taken under the specified earlier notifications. The Revenue's objection to concurrent availment was therefore accepted, and assessment had to proceed on a single eligible exemption notification for the relevant clearances. en-us Tue, 19 Oct 2004 00:00:00 +0530 Tue, 15 May 2012 16:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114441 Where multiple exemption notifications covered the same consignment of cement, the assessee could elect one applicable notification, but could not claim simultaneous benefit under two notifications for the same goods. The Tribunal noted that the later notification was available only for clearances after the exemption limit under the earlier notification had been exhausted, and its proviso excluded overlap where exemption had already been taken under the specified earlier notifications. The Revenue's objection to concurrent availment was therefore accepted, and assessment had to proceed on a single eligible exemption notification for the relevant clearances. Case-Laws Central Excise Tue, 19 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114441