https://www.taxtmi.com/caselaws?id=33915 Where an assessee qualifies for more than one exemption notification, it may elect the more beneficial exemption, and the Department cannot compel adoption of a less beneficial notification unless the law expressly bars such choice. In this matter, the assessee had initially availed Notification No. 4/97-C.E. and later filed a revised declaration after Notification No. 38/97-C.E. came into force. The Tribunal noted that the later notification and the amended condition in Notification No. 4/97-C.E. indicated that simultaneous availment was not permissible, but that did not authorise the Department to force the assessee to shift to the less beneficial exemption. The assessee was entitled to Notification No. 4/97-C.E., and duty had to be re-quantified accordingly. en-us Tue, 12 Aug 2008 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33915 Where an assessee qualifies for more than one exemption notification, it may elect the more beneficial exemption, and the Department cannot compel adoption of a less beneficial notification unless the law expressly bars such choice. In this matter, the assessee had initially availed Notification No. 4/97-C.E. and later filed a revised declaration after Notification No. 38/97-C.E. came into force. The Tribunal noted that the later notification and the amended condition in Notification No. 4/97-C.E. indicated that simultaneous availment was not permissible, but that did not authorise the Department to force the assessee to shift to the less beneficial exemption. The assessee was entitled to Notification No. 4/97-C.E., and duty had to be re-quantified accordingly. Case-Laws Central Excise Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33915