https://www.taxtmi.com/caselaws?id=213707 Exemption notifications with first-clearance limits were construed as permitting simultaneous availment of Notification No. 8/99-CE and Notification No. 10/99-CE on excisable goods. The Tribunal applied earlier consistent decisions, including its own prior ruling, and held that clearances covered under one notification need not be aggregated for denying benefit under the other unless the notification expressly requires such clubbing. The Revenue's objection to simultaneous exemption was rejected, and the matter was not considered fit for reference to a Larger Bench in light of the settled line of decisions supporting the assessee. en-us Wed, 18 Apr 2012 00:00:00 +0530 Sun, 03 Jun 2012 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213707 Exemption notifications with first-clearance limits were construed as permitting simultaneous availment of Notification No. 8/99-CE and Notification No. 10/99-CE on excisable goods. The Tribunal applied earlier consistent decisions, including its own prior ruling, and held that clearances covered under one notification need not be aggregated for denying benefit under the other unless the notification expressly requires such clubbing. The Revenue's objection to simultaneous exemption was rejected, and the matter was not considered fit for reference to a Larger Bench in light of the settled line of decisions supporting the assessee. Case-Laws Central Excise Wed, 18 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213707