https://www.taxtmi.com/caselaws?id=152017 A concessional exemption under Notification No. 6/2002-C.E. for the same class of goods must be read according to its express conditions. Where Sl. No. 86 and Sl. No. 86A each provided separate concessional rates, clause 14A did not bar use of Sl. No. 86A merely because the assessee had earlier taken benefit under Sl. No. 86. The only restriction preserved in clause 14A was the specified bar relating to the SSI notifications mentioned there. On that construction, the later concessional rate could not be denied on an unstated limitation, and the differential duty demand and connected consequences failed. en-us Tue, 14 Jul 2009 00:00:00 +0530 Fri, 21 Jun 2013 16:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152017 A concessional exemption under Notification No. 6/2002-C.E. for the same class of goods must be read according to its express conditions. Where Sl. No. 86 and Sl. No. 86A each provided separate concessional rates, clause 14A did not bar use of Sl. No. 86A merely because the assessee had earlier taken benefit under Sl. No. 86. The only restriction preserved in clause 14A was the specified bar relating to the SSI notifications mentioned there. On that construction, the later concessional rate could not be denied on an unstated limitation, and the differential duty demand and connected consequences failed. Case-Laws Central Excise Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152017