https://www.taxtmi.com/caselaws?id=331242 Where two exemption notifications operate in parallel, an assessee may choose the more beneficial one, and failure to immediately intimate the department does not by itself forfeit that choice. Notification No. 15/2009 was effective from 07.07.2009, so the respondent was entitled to claim its benefit from that date despite earlier availing Notification No. 5/2006-CE. The record showed duty payment and clearances under the later notification, and the Revenue had accepted those clearances. Applying the principle in Share Medical Care, the benefit of Notification No. 15/2009 could not be denied from its commencement date. en-us Wed, 29 Jun 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331242 Where two exemption notifications operate in parallel, an assessee may choose the more beneficial one, and failure to immediately intimate the department does not by itself forfeit that choice. Notification No. 15/2009 was effective from 07.07.2009, so the respondent was entitled to claim its benefit from that date despite earlier availing Notification No. 5/2006-CE. The record showed duty payment and clearances under the later notification, and the Revenue had accepted those clearances. Applying the principle in Share Medical Care, the benefit of Notification No. 15/2009 could not be denied from its commencement date. Case-Laws Central Excise Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331242