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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Manufacturer's Exemption Application Denied for Tea Sales at Auctions</h1> The Government of India rejected a manufacturer's revision application for exemption under Notification No. 161/71-C.E. due to failure to provide evidence ... Loose Tea - Quantity not sold by public auction The Government of India rejected a revision application regarding a manufacturer's claim for exemption under Notification No. 161/71-C.E. The manufacturer failed to provide proof of meeting the criteria for exemption related to the sale of tea in public auctions. The application was rejected as the exemption hinged on specific requirements that were not met. The order-in-appeal was upheld, and the revision application was rejected.

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