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2008 (8) TMI 309 - AT - Central ExciseSimultaneous availment of Exemption Notifications – Held that, since the Appellants are eligible for both the exemption notification and initially they were availing of Notification No. 4/97-C.E. and subsequently due to ignorance, they also filed a declaration for simultaneous availment of notification No. 38/97-C.E., it would not be correct, while denying simultaneous availment of both the notifications, to force the Appellant to avail the notification No. 38/97-C.E., whereas the Appellants wanted to continue under notification No. 4/97 as the same was more beneficial to them. Case remanded for re-quantification of duty.
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