https://www.taxtmi.com/caselaws?id=114200 Processed pitch oil mixture or processed tar was held entitled to exemption under Notification No. 121/62-C.E. because the Revenue failed to produce evidence, including any test report, to show non-fulfilment of the notification's conditions. The dispute was confined to exemption eligibility, and prior Tribunal decisions on the same issue supported the assessee. As those earlier orders were not shown to have been stayed by the Supreme Court, and the Revenue did not displace the appellate authority's reliance on the absence of rebuttal evidence and trade notices, the exemption was allowed and the Revenue's appeal was rejected. en-us Mon, 15 Sep 2003 00:00:00 +0530 Sat, 12 May 2012 11:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114200 Processed pitch oil mixture or processed tar was held entitled to exemption under Notification No. 121/62-C.E. because the Revenue failed to produce evidence, including any test report, to show non-fulfilment of the notification's conditions. The dispute was confined to exemption eligibility, and prior Tribunal decisions on the same issue supported the assessee. As those earlier orders were not shown to have been stayed by the Supreme Court, and the Revenue did not displace the appellate authority's reliance on the absence of rebuttal evidence and trade notices, the exemption was allowed and the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 15 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114200