https://www.taxtmi.com/caselaws?id=116830 A stay against exemption under Notification No. 115/75-C.E. was refused because the respondent's unit was shown to be a composite oil mill supported by a certificate from the competent authority. On the materials available, the Tribunal considered the Commissioner's view granting exemption to the products of such an industry to be prima facie correct. As the Revenue did not establish sufficient merit for interim interference, the stay application was rejected. en-us Fri, 11 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 11:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116830 A stay against exemption under Notification No. 115/75-C.E. was refused because the respondent's unit was shown to be a composite oil mill supported by a certificate from the competent authority. On the materials available, the Tribunal considered the Commissioner's view granting exemption to the products of such an industry to be prima facie correct. As the Revenue did not establish sufficient merit for interim interference, the stay application was rejected. Case-Laws Central Excise Fri, 11 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116830