https://www.taxtmi.com/caselaws?id=102257 The case involved a dispute over the eligibility of a claimant for a refund of duty paid on explosives used in mining operations for the extraction of zinc and lead ores. The Commissioner (Appeals) allowed the appeals, considering the explosives used in mining operations as eligible for the benefit of the exemption under Notification No. 191/87-C.E. The Revenue challenged this decision, leading the Tribunal to refer the matter to a Larger Bench for resolution due to conflicting decisions by different Benches. The Tribunal sought clarity on the interpretation of the exemption notification to ensure consistency in applying provisions related to explosives used in mining activities. en-us Wed, 22 Aug 2001 00:00:00 +0530 Tue, 14 Feb 2012 12:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102257 The case involved a dispute over the eligibility of a claimant for a refund of duty paid on explosives used in mining operations for the extraction of zinc and lead ores. The Commissioner (Appeals) allowed the appeals, considering the explosives used in mining operations as eligible for the benefit of the exemption under Notification No. 191/87-C.E. The Revenue challenged this decision, leading the Tribunal to refer the matter to a Larger Bench for resolution due to conflicting decisions by different Benches. The Tribunal sought clarity on the interpretation of the exemption notification to ensure consistency in applying provisions related to explosives used in mining activities. Case-Laws Central Excise Wed, 22 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102257