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Issues: Whether limestone powder was entitled to exemption under Notification No. 23/55-C.E. dated 29-4-1955, with the result that the duty demanded under Section 11A of the Central Excises and Salt Act, 1944 could not survive.
Analysis: The Tribunal noted that the question whether limestone powder was covered by Notification No. 23/55-C.E. had already been decided in an earlier order, where the benefit of that notification was held applicable to limestone powder. In view of that binding determination, the issue was treated as no longer open.
Conclusion: Limestone powder was held entitled to the benefit of Notification No. 23/55-C.E. dated 29-4-1955, and the duty demand under Section 11A did not survive. The appeals were rejected.