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2010 (12) TMI 1047 - HC - Central ExciseWhether the option either to pay duty and avail exemption under Notification No. 53/88 or 14/92 is vested in the unit – Held that:- there is neither any specific, nor implied bar in the 1986 Notification from opting for exemption under the other notification. On the contrary, the explanation (ii) to the 1986 Notification suggests that in respect of packing materials, it is a kind of a residuary notification and is applicable in case an assessee is not taking advantage of any other exemption. It impliedly permits taking of advantage of any other exemption, decision in favour of the Assessee and against the Department
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