https://www.taxtmi.com/caselaws?id=431208 The court upheld the decision of the CESTAT, stating that the respondent could not be denied exemption based solely on a lower CaO content percentage if all other conditions were met. The Commissioner's reliance on the test report from M/s. SK Mitra was deemed appropriate, and the court emphasized that the CESTAT could not review its previous decision as it lacked the statutory authority to do so. The appeals challenging the CESTAT's decision were dismissed, with the court concluding that the questions of law raised did not warrant consideration. en-us Tue, 29 Nov 2022 00:00:00 +0530 Thu, 08 Dec 2022 09:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431208 The court upheld the decision of the CESTAT, stating that the respondent could not be denied exemption based solely on a lower CaO content percentage if all other conditions were met. The Commissioner's reliance on the test report from M/s. SK Mitra was deemed appropriate, and the court emphasized that the CESTAT could not review its previous decision as it lacked the statutory authority to do so. The appeals challenging the CESTAT's decision were dismissed, with the court concluding that the questions of law raised did not warrant consideration. Case-Laws Customs Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431208