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Central Excise - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

When two exemption Notifications are available to an assessee, ...


Assessees Can Choose Most Beneficial Exemption Notification; Department Cannot Dictate Choice.

July 16, 2013

Case Laws     Central Excise     AT

When two exemption Notifications are available to an assessee, he can opt for the Notification most beneficial for him - Department can not force him to avail a particular exemption Notification - AT

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