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2015 (9) TMI 349 - HC - Central ExciseBenefit of exemption under Notification No.8 of 1997 - Held that:- Notification No.8 of 1997 is not amended by Notification No.13 of 1998. It may have been amended by Notification No.7 of 1998 dated 2nd June, 1998, but that is not what has been pressed into service before us. What has been pressed into service is the allegation and in the show cause notice pertaining to the amendment to Notification No.8 of 1997 by a Notification No.13 of 1998. A perusal of the copy of the 1998 Notification does not reveal that it purports to or rather amends the earlier Notification No.8 of 1997. In the circumstances, the Tribunal's view is that if there are Notifications and granting benefits to an assessee in force, availment under one which was more beneficial could not be said to be an illegal or erroneous act. This finding of the Tribunal is imminently possible and given the fact situation. We do not find that the Notification either is superseded or amended as claimed by the Revenue. In the circumstances, the finding of fact does not raise any substantial question of law - Decided against Revenue.
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