https://www.taxtmi.com/caselaws?id=120278 The exemption notification did not expressly prohibit availing Sl. Nos. 86 and 86A in the same financial year, and that textual reading supported a strong prima facie case against the department's mutual exclusivity objection. For interim relief purposes, the appellant was therefore entitled to contend that both entries could be claimed within the year, at least for waiver of pre-deposit and stay. On that basis, full waiver of pre-deposit and stay of recovery were granted. en-us Tue, 19 Sep 2006 00:00:00 +0530 Wed, 18 Jul 2012 12:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120278 The exemption notification did not expressly prohibit availing Sl. Nos. 86 and 86A in the same financial year, and that textual reading supported a strong prima facie case against the department's mutual exclusivity objection. For interim relief purposes, the appellant was therefore entitled to contend that both entries could be claimed within the year, at least for waiver of pre-deposit and stay. On that basis, full waiver of pre-deposit and stay of recovery were granted. Case-Laws Central Excise Tue, 19 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120278