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TMI Blog2018 (6) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption notification to the case of the respondent/assessee has been considered and found in favour of the respondent/assessee by two fact finding authorities, this Court is not inclined to interfere with such factual finding rendered by both the authorities below, as the case as projected by the revenue does not involve any question of law to be decided by this Court. Appeal dismissed. - C.M.A (MD) NO. 1242 of 2006 - - - Dated:- 5-6-2018 - K. Ravichandrabaabu And T. Krishnavalli, JJ. For the Appellant : Mr.R.Aravindan For the Respondent : Mr.S.Renganathan JUDGEMENT [ Judgement of the Court was made by K. Ravichandrabaabu, J. ] This Civil Miscellaneous Appeal is filed against the Final Order passed by the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Tribunal(CESTAT). By the impugned order, the CESTAT dismissed the appeal by concurring with the findings rendered by the Commissioner(Appeals). Challenging the said order of the Tribunal, the present Civil Miscellaneous Appeal is filed before this Court, which was admitted by raising the following substantial questions of law: Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) is right in holding that the assessee is eligible for availing the exemption specified in Notification No.40/95 CE, dated 16.3.1995. (i)When they have subjected the impugned goods to processes not specified in the Notification; (ii)when the Deputy Chief Chemist, Madras, has opined in his test report that the goods have under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given his opinion only based on the letter addressed by the Revenue, such factual findings rendered by those authorities which culminated in rejecting the case of the Revenue, do not warrant interference by this Court, more particularly, as we find that no question of law is involved in this case, for our consideration. Needless to say that the question as to whether benefit of a particular exemption notification is available to an assessee or not is undoubtedly a question involving the consideration of the factual aspects of the matter, more particularly, when the existence of such notification during the relevant point of time is not under dispute. Therefore, when the applicability of the subject-matter exemption notification to the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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