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2012 (6) TMI 27 - CESTAT, AHMEDABADSSI Exemption - Simultaneous availment of benefit of Notification No.8/99-CE, dt.28.2.99 and Notification No.10/99-CE, dt.28.2.99, on the clearances of excisable goods i.e. air conditioning and Hi-Fi systems - Held that:- The issue is squarely covered by the various decisions of this Tribunal and more specifically by this very Bench in the case of Dhanraj Industries Vs. CCE Vapi [2011 (4) TMI 397 (Tri)]in favour of the appellants and therefore for calculating the first clearances which are exempt, there is no need to take clearances under another notification into consideration and the restriction in para 3 of Notification No. 10/99 is not applicable and the Notification No. 8/99 also has a similar condition - there is only one decision which is in favour of the Revenue which happens to be the earliest decision whereas there are many decisions on the issue which are in favour of the appellant which have taken the right view so not to consider it a fit case for referring the matter to the Larger Bench - in favour of the assessee
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