2014 (9) TMI 104

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....y application and appeal have been filed by the appellant against OIA No. PJ/64/VDR-II/2013-14, dt. 23.04.2013. Under this OIA, first appellate authority has upheld the OIO dt. 27.03.2012 passed by the adjudicating authority confirmed a demand of Rs. 18,94,618/- alongwith interest and also imposed equivalent penalties upon the appellant. 2. Shri Dhaval Shah (Advocate) appearing on behalf of the a....

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....(255) E.L.T. 124 (Tri.-Ahmd.) - Mangalam Alloys Ltd. Vs. C.C.E., Ahmedabad.     ii) 1997 (92) E.L.T. 13 (S.C.) - C.C.E., Baroda Vs. Indian Petrochemicals Corporation Ltd.     iii) 2001 (130) E.L.T. 405 (S.C.) - HCL Ltd. Vs. C.C.E., New Delhi.     iv) 2007 (209) E.L.T. 321 (S.C.) - Share Medical Care Vs. Union of India. 3. Shri K. Sivakumar (A.R.) ap....

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.... then appellant was entitled to the alternative benefit of Notification No.2/2008-CE where no such condition existed. It is now a settled proposition of law that when there are two exemption notifications available for a product then it is upto the assessee to choose the exemption notification more beneficial to him. This bench in the case of Mangalam Alloys Ltd. Vs. C.C.E., Ahmedabad [2010 (255) ....

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....Further, in the case of HCL Ltd. (supra), the Hon'ble Apex Court has held that where there are two exemption notifications that cover the goods in question, the assessee is entitled to the benefit of that exemption notification which may give him greater relief, regardless to the fact that notification is general in its terms and the other notification is more specific to the goods. Further, i....