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TMI Blog2018 (10) TMI 1735X X X X Extracts X X X X X X X X Extracts X X X X ..... re not exported under bond, we find that the appeals of Revenue are to be dismissed along with those of the assessee - Appeal disposed off. - Excise Appeal No: 1965 of 2010, 2064 of 2010, 2065 of 2010, 2138 of 2010 - A/88448-88451/2018 - Dated:- 29-10-2018 - HON BLE DR D M MISRA, MEMBER (JUDICIAL) AND HON BLE MR C J MATHEW, MEMBER (TECHNICAL) Shri TC Nair, Advocate for the assessee Shri N N Prabhudesai, Superintendent (AR) for Revenue ORDER PER: C J MATHEW This is a series of appeals with three having been filed by M/s Mahindra Mahindra Limited and one by Revenue which are taken up for disposal by this common order. 2. We have he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is entitled to benefit under two different Notifications or under two different Heads, he can claim more benefit and it is the duty of the authorities to grant such benefits if the applicant is otherwise entitled to such benefit. Therefore, non-consideration on the part of the Deputy Director General (Medical), DGHS to the prayer of the appellant in claiming exemption under category 3 of the notification is illegal and improper. The prayer ought to have been considered and decided on merits. Grant of exemption under category 2 of the notification or withdrawal of the said benefit cannot come in the way of the applicant in claiming exemption under category 3 if the conditions laid down thereunder have been fulfilled. The High Court also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification was extended. 6. Learned Authorised Representative places reliance on the decision of the Hon ble Supreme Court in Commercial Tax Officer v. Binani Cements Ltd and Anr [Civil appeal No.3 36 of 2003 dated 19th February 2014], of the Tribunal in Sidhimukh Flexible Packaging (P) Ltd v. Commissioner of Central Excise, Indore [2005 (191) ELT 983 (Tri. Del)] and Jindal Drugs Ltd v. Commissioner [2018 (360) ELT A123 (Tri. Chandigarh)] and of the Hon ble High Court of Gauhati in Sankar Tea Co Ltd Others v. Collector of Central Excise, Shillong [1985 (21) ELT 679 (Gauhati)]. 7. On perusal of the records we find that the order impugned before the first appellate authority merely states that the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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