https://www.taxtmi.com/caselaws?id=42893 Precipitated chalk was treated as covered by Notification No. 23/55, with the exemption available irrespective of end-use. The Tribunal had already adopted that view in earlier decisions, and the Court noted that no useful purpose would be served by sending the matter back for fresh adjudication. On that basis, the remand order was not sustainable, and the consequential excise demand and related proceedings could not stand. The text reflects that where the adjudicatory authority has already taken a conclusive view on exemption, further reconsideration is unnecessary and the demand based on remand falls away. en-us Thu, 26 Jul 1990 00:00:00 +0530 Mon, 14 Jun 2010 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42893 Precipitated chalk was treated as covered by Notification No. 23/55, with the exemption available irrespective of end-use. The Tribunal had already adopted that view in earlier decisions, and the Court noted that no useful purpose would be served by sending the matter back for fresh adjudication. On that basis, the remand order was not sustainable, and the consequential excise demand and related proceedings could not stand. The text reflects that where the adjudicatory authority has already taken a conclusive view on exemption, further reconsideration is unnecessary and the demand based on remand falls away. Case-Laws Central Excise Thu, 26 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42893