https://www.taxtmi.com/caselaws?id=377396 Eligibility for exemption under Notification No. 04/2006-CE on Portland Cement was governed by the Tribunal's settled view on the same notification. The Tribunal noted that exemption had already been upheld in the respondent's own case and in other similar matters, and the First Appellate Authority had followed those earlier decisions. As no distinguishing reason was shown to depart from that line of authority, the Tribunal declined to interfere with the refund order and upheld the respondent's entitlement to exemption, rejecting the Revenue's appeal. en-us Wed, 16 Jan 2019 00:00:00 +0530 Fri, 29 Mar 2019 06:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377396 Eligibility for exemption under Notification No. 04/2006-CE on Portland Cement was governed by the Tribunal's settled view on the same notification. The Tribunal noted that exemption had already been upheld in the respondent's own case and in other similar matters, and the First Appellate Authority had followed those earlier decisions. As no distinguishing reason was shown to depart from that line of authority, the Tribunal declined to interfere with the refund order and upheld the respondent's entitlement to exemption, rejecting the Revenue's appeal. Case-Laws Central Excise Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377396