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    <title>2005 (6) TMI 151 - CESTAT, BANGALORE</title>
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    <description>Separate exemption notifications may be availed simultaneously for the same clearances from a 100% EOU where neither notification contains an express bar and the assessee satisfies the conditions of each. On that basis, the challenge to the Commissioner (Appeals)&#039;s view could not be sustained, and the Revenue&#039;s appeals were rejected. The governing principle applied was that independently operating exemption notifications can be combined unless one specifically prohibits concurrent benefit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=54289</link>
      <description>Separate exemption notifications may be availed simultaneously for the same clearances from a 100% EOU where neither notification contains an express bar and the assessee satisfies the conditions of each. On that basis, the challenge to the Commissioner (Appeals)&#039;s view could not be sustained, and the Revenue&#039;s appeals were rejected. The governing principle applied was that independently operating exemption notifications can be combined unless one specifically prohibits concurrent benefit.</description>
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