2005 (6) TMI 151

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..... 2-2004. The Commissioner, in the impugned order, has upheld the assessee's contention that they are eligible to avail simultaneously the benefit of exemption Notification Nos. 02/95-C.E., dated 4-1-1995 read with 13/98-C.E., dated 2-6-1998 on the ground that there is no bar in either of the Notifications to avail the benefit simultaneously. He has noted that the assessees are operating under 100% .....

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..... U as to be eligible for the benefit under Notification No. 2/95-C.E. There is no provision in both the Notifications that bars availment of the benefit of any other Notification. A reading of the Tribunal ruling rendered in the case of Chowgule Matrix Hobs Ltd., Bombay v. CC, Bombay - 1987 (31) E.L.T. 736 (Tribunal) has been relied which held that two concessions or exemptions can be availed for s .....

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..... he benefit of both the Notifications is not justified, as the Notifications are mutually exclusive in nature. Several pleas have been raised to support this submission. 4. On our careful consideration, we notice from the reading of the Notifications that there is no provision to bar the benefit of both the Notifications as held by the learned Commissioner (A). The learned Commissioner (A) has al .....

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