2004 (12) TMI 560

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....dvocate, for the Appellant. Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of Rs. 23,61,935/-. The said duty has been confirmed against the appellants by denying them the benefit of the Notification No. 10/2002-C.Ex., dated 1-3-2002 (Serial No.....

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....red to be examined independently without any reference to other serial number. Inasmuch as they satisfy the conditions of serial No. 43 of the notification, the benefit cannot be denied. Financial hardship has also been pleaded before us. 3.We have considered the rival submission. Notification in question grants exemption to the various products against various serial numbers subject to the con....

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....al No. 43. The effect of both the entries is that the exemption cannot be claimed against the entry No. 42 but the same cannot be made the basis for denying the exemption under serial No. 43. It has to be construed, as the two entries are independent notification. It is well settled that when there are two diverse notification, the assessee is at liberty to choose the notification which is benefic....