https://www.taxtmi.com/caselaws?id=793067 Original and clarificatory notifications dated 30.04.2001 and 28.06.2001 were considered together in assessing the appellant's claim, with the dispute turning on the factual findings recorded by the Commissioner, Tribunal, CESTAT and High Court. Those concurrent findings were accepted on the record, and the challenge was found to lack merit. The matter therefore concerns the interpretation and application of the two notifications, as read with the factual conclusions already reached by the authorities below, in a revenue dispute where no interference was made with the settled findings. en-us Thu, 26 Feb 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793067 Original and clarificatory notifications dated 30.04.2001 and 28.06.2001 were considered together in assessing the appellant's claim, with the dispute turning on the factual findings recorded by the Commissioner, Tribunal, CESTAT and High Court. Those concurrent findings were accepted on the record, and the challenge was found to lack merit. The matter therefore concerns the interpretation and application of the two notifications, as read with the factual conclusions already reached by the authorities below, in a revenue dispute where no interference was made with the settled findings. Case-Laws Central Excise Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793067