https://www.taxtmi.com/caselaws?id=756381 A 100% EOU clearing specified fabrics in the DTA was entitled to adopt the more beneficial exemption notification where both notifications covered the same goods. Notification No. 20/98-C.E. applied to the goods and granted concessional excise duty on specified EOU clearances from indigenous raw materials, while Notification No. 13/98-C.E. prescribed a different duty basis. As the assessee had cleared the goods under Notification No. 20/98-C.E., the Department could not compel application of the less beneficial notification. The differential demand based on Notification No. 13/98-C.E. was therefore not sustainable. en-us Thu, 25 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756381 A 100% EOU clearing specified fabrics in the DTA was entitled to adopt the more beneficial exemption notification where both notifications covered the same goods. Notification No. 20/98-C.E. applied to the goods and granted concessional excise duty on specified EOU clearances from indigenous raw materials, while Notification No. 13/98-C.E. prescribed a different duty basis. As the assessee had cleared the goods under Notification No. 20/98-C.E., the Department could not compel application of the less beneficial notification. The differential demand based on Notification No. 13/98-C.E. was therefore not sustainable. Case-Laws Central Excise Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756381