2011 (1) TMI 1126

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..... retrospectively as the party had already cleared the goods while claiming exemption under Notification No. 108/95 - Merely because it discloses incorrect provision of law while claiming such benefit that could not result in the denial of such benefit to the assessee, application is allowed, amount claimed under the impugned order is waived till disposal of the appeal - E/2346/2009 - 162/2011-EX( .....

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..... Sr. No. 91 of the said Notification. 3. Perusal of the Show Cause Notice clearly discloses that it relate to only one ground namely that the party is not entitled to claim the benefit of Notification No. 6/2006 under Sr. No. 91 thereof retrospectively as the party had already cleared the goods while claiming exemption under Notification No. 108/95. The settled law is that the party who is entit .....

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