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2013 (9) TMI 829 - BOMBAY HIGH COURTBenefit of Duty Exemption Notifications No.46/2011Cus and Notification No.12/2012-Cus – Held that:- Having regard to the fact that the controversy, which was the subject matter of this petition, had already been referred by the respondent revenue to the Central Board of Excise and Customs to whom the petitioner had also submitted its representation dated 20 April 2013, interests of justice would be served, if during pendency of the petition or till the decision of the Central Board of Excise and Customs, whichever was earlier, the respondent authority shall permit the petitioner to avail of benefits of both the exemption notifications, subject to the condition that the petitioner will give a bank guarantee for 20% of the differential duty and bond for the balance amount as sought for by the respondent in the letter dated 8 July 2013. However, this was subject to the petitioner otherwise complying with the conditions, if any, of both the exemption Notifications. The CESTAT had consistently taken a stand that in the absence of any bar in the notification itself, it was open to an assessee to take benefit of more than one notification - This was so held in the matters of Hindustan Lever Ltd. vs. Collector [1989 (2) TMI 195 - CEGAT, NEW DELHI] and SUPER CASSETTES INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS, MUMBAI [ 2006 (8) TMI 192 - SUPREME COURT OF INDIA ] - benefit of more than one exemption notification was extended.
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