https://www.taxtmi.com/caselaws?id=362168 The High Court dismissed the Civil Miscellaneous Appeal, upholding the Tribunal's decision that the respondent qualified for duty exemption under Notification No. 40/95 CE. The Court emphasized the factual nature of the case, finding no legal issues warranting intervention. It noted deficiencies in the Deputy Chief Chemist's report and upheld the lower authorities' findings in favor of the respondent, concluding that the revenue's arguments did not present legal grounds for the Court's review. The appeal was dismissed in favor of the respondent, with no costs imposed. en-us Tue, 05 Jun 2018 00:00:00 +0530 Thu, 08 Nov 2018 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362168 The High Court dismissed the Civil Miscellaneous Appeal, upholding the Tribunal's decision that the respondent qualified for duty exemption under Notification No. 40/95 CE. The Court emphasized the factual nature of the case, finding no legal issues warranting intervention. It noted deficiencies in the Deputy Chief Chemist's report and upheld the lower authorities' findings in favor of the respondent, concluding that the revenue's arguments did not present legal grounds for the Court's review. The appeal was dismissed in favor of the respondent, with no costs imposed. Case-Laws Central Excise Tue, 05 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362168