https://www.taxtmi.com/caselaws?id=339191 The CESTAT held that the scheme under Serial Nos. 86 and 86(A) of Notification No. 6/2002, as amended by Notification No. 48/2004, permits an assessee to avail both concessional duty rates in the same financial year if the prescribed conditions are met. It applied the earlier ruling in Karanja Industries and the Karnataka High Court decision in West Coast Paper Mills Ltd., and held that condition 14(A) does not prohibit Serial No. 86(A) benefit merely because Serial No. 86 was already claimed. The only restriction was against simultaneous SSI benefits under Notifications No. 8/2003 and 9/2003, which was not involved. The demand, interest, and penalty were set aside. en-us Thu, 19 Jan 2017 00:00:00 +0530 Sat, 25 Feb 2017 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339191 The CESTAT held that the scheme under Serial Nos. 86 and 86(A) of Notification No. 6/2002, as amended by Notification No. 48/2004, permits an assessee to avail both concessional duty rates in the same financial year if the prescribed conditions are met. It applied the earlier ruling in Karanja Industries and the Karnataka High Court decision in West Coast Paper Mills Ltd., and held that condition 14(A) does not prohibit Serial No. 86(A) benefit merely because Serial No. 86 was already claimed. The only restriction was against simultaneous SSI benefits under Notifications No. 8/2003 and 9/2003, which was not involved. The demand, interest, and penalty were set aside. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339191