Hi,
Create new group by adding new record to res.groups
eg:
<record id="group_new" model="res.groups">
<field name="name">Email Notify</field>
<field name="comment">Enable/Disable sending mails</field>
<field name="category_id" ref="module_category_email_id"/>
</record>
then use that group in your field,
eg,
<field name="Field_Name" groups="your_model.group_new">
then view will not create that element for users which is not in that group. So that is not a view level security. But it will remove your element from view also.
You can use record rules also
<record model="ir.rule" id="ir_custom_access_rule">
<field name="name"> Your Custom Access Right</field>
<field name="model_id" ref="model_your_model"/>
<field name="groups" eval="[ref('your_module.group_new')]"/>
<field name="perm_read" eval="True"/>
<field name="perm_write" eval="False"/>
<field name="perm_unlink" eval="False"/>
<field name="perm_create" eval="False"/>
</record>