Exemption under Notification No. 04/2006-CE upheld where prior Tribunal decisions on Portland Cement were followed.

Eligibility for exemption under Notification No. 04/2006-CE on Portland Cement was governed by the Tribunal's settled view on the same notification. The Tribunal noted that exemption had already been upheld in the respondent's own case and in other similar matters, and the First Appellate Authority had followed those earlier decisions. As no distinguishing reason was shown to depart from that line of authority, the Tribunal declined to interfere with the refund order and upheld the respondent's entitlement to exemption, rejecting the Revenue's appeal.

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Issues: Whether the respondent was entitled to exemption under Notification No. 04/2006-CE in respect of Portland Cement and, consequently, whether the Revenue's appeal against the refund order deserved interference.

Analysis: The respondent had discharged duty on the footing that exemption was unavailable, but the dispute turned on eligibility under the cited notification. The Tribunal noted that in the respondent's own case and in other cases on the same issue, exemption had already been upheld and that the First Appellate Authority had followed the existing line of decisions. Finding no reason to depart from the earlier view, the Tribunal declined to interfere with the impugned order.

Conclusion: The respondent was held entitled to the exemption and the Revenue's appeal was rejected.

Ratio Decidendi: Where the issue is covered by the Tribunal's prior decision on the same exemption notification and no distinguishing reason is shown, the settled view should be followed and the refund order maintained.

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