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    <title>2015 (4) TMI 1137 - CESTAT CHENNAI</title>
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    <description>Egg shell waste arising in the manufacture of goods by a 100% EOU food industry was treated as a non-dutiable product eligible for exemption under Notification No. 23/2003-CE dated 31/03/2003. The Tribunal noted that the same issue had already been decided in the assessee&#039;s favour in an earlier order, and that the Revenue had not challenged that ruling. Applying judicial discipline and consistency, it followed the earlier view and accepted the exemption position in favour of the assessee. The connected stay applications and appeals were accordingly allowed.</description>
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      <title>2015 (4) TMI 1137 - CESTAT CHENNAI</title>
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      <description>Egg shell waste arising in the manufacture of goods by a 100% EOU food industry was treated as a non-dutiable product eligible for exemption under Notification No. 23/2003-CE dated 31/03/2003. The Tribunal noted that the same issue had already been decided in the assessee&#039;s favour in an earlier order, and that the Revenue had not challenged that ruling. Applying judicial discipline and consistency, it followed the earlier view and accepted the exemption position in favour of the assessee. The connected stay applications and appeals were accordingly allowed.</description>
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