2018 (4) TMI 1088

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..... DR) Respondents (Rep by Sh. Ajai Jain, Adv.) PER B. RAVICHANDRAN: All these appeals are filed by the Department against the Order-in-Appeal No. JNK-EXCUS-000-APP-137-141/14-15 dated 06.05.2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh-II. 2. The brief facts of the case are that, the assessee-Respondents has a manufacturing unit at Udhampur and availed exemption under No .....

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..... 6/2002-CE dated 14.11.2002. He after examining various decisions of the higher judicial forums including Apex Court held that, when two Notifications were available to the assessee-Respondents, they can opt to avail either one of them and the same cannot be denied. Being aggrieved, the Department has filed the present appeals. 3. We have perused the impugned order and various laws relied upon in .....

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