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2014 (8) TMI 885 - AT - Central ExciseConcessional rate of duty provided under notification No. 24/91-CE dated 25.7.91 - Assesee filed classification list claiming the effective rate of duties in terms of notification No. 1/93-CE dated 28.2.93 - Held that:- After enjoying the benefit of notification No. 1/93 up to clearance of ₹ 50 lakhs, the assessee chooses to avail of the benefit of Notification No. 5/94-CE in respect of goods cleared subsequently. However, the dispute in that case was in respect of availment of both the notifications in respect of same consignment. The facts in the present case are different. The appellant had initially availed the benefit of notification No.1/93-CE up to the value of ₹ 75 lakh. Thereafter the clearances beyond the said clearance of ₹ 75 lakhs are sought to be cleared in terms of notification No. 24/91 CE. We find that said issue was the subject matter of the Tribunal’s decision in the case of Mamta Cement Co. vs. Commissioner of Central Excise, New Delhi [1999 (7) TMI 302 - CEGAT, NEW DELHI]. It stand held that when there are more than one notifications on the same issue, the assessee is entitled to avail the benefit of either one and the option lies with him. The Tribunal held that after exhausting the limit of clearance provided in terms of notification No. 1/93 CE, he was entitled to benefit of notification No. 5/94, in respect of subsequent clearances. appellant is claiming the benefit of notification No. 24/91 CE, after exhausting the exemption limit in terms of notification No. 1/93 CE, he would be entitled to benefit of notification No. 24/91-CE in respect of subsequent clearance - Decided in favour of assessee.
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