2018 (10) TMI 1735

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....R (TECHNICAL) Shri TC Nair, Advocate for the assessee Shri N N Prabhudesai, Superintendent (AR) for Revenue ORDER PER: C J MATHEW This is a series of appeals with three having been filed by M/s Mahindra & Mahindra Limited and one by Revenue which are taken up for disposal by this common order. 2. We have heard Learned Authorised Representative for Revenue and the Learned Counsel ....

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....d Mahindra Ltd [2018-TIOL-603-CESTAT-MUM] which followed the judgement of the Hon'ble High Court of Bombay. In re Share Medical Care it was held that '16. In the instant case, the ground which weighed with the Deputy Director General (Medical), DGHS for non-considering the prayer of the appellant was that earlier, exemption was sought under category 2 of exemption notification, not under ....

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.... of the applicant in claiming exemption under category 3 if the conditions laid down thereunder have been fulfilled. The High Court also committed the same error and hence the order of the High Court also suffers from the same infirmity and is liable to be set aside.' 5. In re JSW Energy Ltd, the Hon'ble High Court of Bombay has held that '8. Normally, we would not have entertained a p....

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...., it is open to an assessee to take benefit of more than one notification. This is so held in the matters of Hindustan Lever Ltd. v. Collector - 1989 (40) ELT 388 and Commissioner of Central Excise v. Premier Mashurm Farms - 2005 (190) ELT 511. Similarly as submitted by the petitioner the Apex Court in the matter of Super Cassettes Industries Ltd. - 2006 (202) ELT 739 (S.C.) benefit of more than o....