TMI Blog2014 (8) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 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. - Appeal No. 2937 of 2005- Ex(DB) - ORDER NO .A/ 53149 /2014-Ex(Br) - Dated:- 1-8-2014 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant : Shri K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion available in terms of said notification, the appellant chose the concessional rate of duty provided under notification No. 24/91-CE dated 25.7.91. Asstt. Commissioner approved the said classification list, which was challenged before Commissioner (Appeals). 2. The appellate authority vide his impugned order observed that the assessee was not entitled to avail the simultaneous benefit of not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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