https://www.taxtmi.com/caselaws?id=352619 The Tribunal ruled in favor of the appellant, allowing them to choose the more beneficial exemption notification, leading to the appellant rightly claiming the benefit of Notification No.56/02-CE. Additionally, the Tribunal held that the provisions of Section 11A of the Central Excise Act were not applicable as the goods were exempt, resulting in the show cause notice being deemed unsustainable. However, Member (Technical) Devender Singh differed, emphasizing statutory provisions over delegated legislation and upholding the demand for duty and interest. The matter was referred to the Hon'ble President for resolution of conflicting views. en-us Fri, 13 Oct 2017 00:00:00 +0530 Thu, 17 Jun 2021 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352619 The Tribunal ruled in favor of the appellant, allowing them to choose the more beneficial exemption notification, leading to the appellant rightly claiming the benefit of Notification No.56/02-CE. Additionally, the Tribunal held that the provisions of Section 11A of the Central Excise Act were not applicable as the goods were exempt, resulting in the show cause notice being deemed unsustainable. However, Member (Technical) Devender Singh differed, emphasizing statutory provisions over delegated legislation and upholding the demand for duty and interest. The matter was referred to the Hon'ble President for resolution of conflicting views. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352619