https://www.taxtmi.com/caselaws?id=245219 The court allowed the appeals, ruling against the revenue and in favor of the assessee. It emphasized the validity of the issues raised by the appellant, noting errors in the Tribunal's reliance on certain decisions and failure to consider relevant judgments. The court upheld the findings of fact by lower authorities and concluded in favor of the assessee based on the judgment of the High Court of Madras. The appeals were disposed of collectively without costs imposed. en-us Wed, 19 Feb 2014 00:00:00 +0530 Thu, 13 Nov 2014 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245219 The court allowed the appeals, ruling against the revenue and in favor of the assessee. It emphasized the validity of the issues raised by the appellant, noting errors in the Tribunal's reliance on certain decisions and failure to consider relevant judgments. The court upheld the findings of fact by lower authorities and concluded in favor of the assessee based on the judgment of the High Court of Madras. The appeals were disposed of collectively without costs imposed. Case-Laws Central Excise Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245219