https://www.taxtmi.com/caselaws?id=242149 A beneficial exemption for silver bars cleared during manufacture of copper cathodes was treated as applicable despite another entry in the same notification taxing silver in other forms. The text states that exemption cannot be denied merely because the notification also contains a duty entry for silver in different forms, and that at the stay stage a construction favourable to the assessee may be adopted where two views are possible. On that basis, a strong prima facie case was found for waiver of pre-deposit and stay of recovery pending the appeal. en-us Tue, 09 Apr 2013 00:00:00 +0530 Thu, 09 Jan 2014 09:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242149 A beneficial exemption for silver bars cleared during manufacture of copper cathodes was treated as applicable despite another entry in the same notification taxing silver in other forms. The text states that exemption cannot be denied merely because the notification also contains a duty entry for silver in different forms, and that at the stay stage a construction favourable to the assessee may be adopted where two views are possible. On that basis, a strong prima facie case was found for waiver of pre-deposit and stay of recovery pending the appeal. Case-Laws Central Excise Tue, 09 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242149