TMI Blog2014 (4) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... s held that It is now a settled proposition of law that when there are two exemption notifications available for a product then it is upto the assessee to choose the exemption notification more beneficial to him - appeal allowed - decided in favor of appellant. - Appeal No. - E/14100/2013 - A/10580/2014 - Dated:- 9-4-2014 - Mr. M.V. Ravindran, Hon'ble Member (Judicial) And Mr. H.K. Thakur, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2008-CE is not permissible. 4. Learned Counsel was correct in stating that on an identical issue, the case of Savana Ceramics, this Bench vide final order No. A/10178/2014 dated 04.02.2014 has allowed the appeal at the stay stage itself. We reproduce the ratio which is in Para 4 of the said order:- 4. Heard both sides and perused the case records. As the issue lies in a narrow compass, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Mangalam Alloys Ltd. Vs. C.C.E., Ahmedabad [2010 (255) E.L.T. 124 (Tri. Ahmd.)] held in para 7 as follows: 7. The other contention of the learned Advocate is that the appellant is entitled to get the benefit of Entry No. 200 of the Notifications. We find that in the case of Share Medical (supra), the Hon ble Supreme Court has held that if the applicant is entitled to benefit under two di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... more specific to the goods. Further, in the case of Coca-Cola India Pvt. Ltd. v. CCE, Pune-III - 2009 (242) E.L.T. 168 (Bom.) = 2009 (15) S.T.R. 657 (Bom.), the Hon ble High Court of Bombay has held that the principle that a specific provision will override a general provision is not applicable to provisions which are in the nature of concessions or exemptions. In the case of IOCL v. CCE -1991 (5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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