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TMI Blog2019 (7) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... mpany cannot be applied on the facts of the appellant s case. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 53568 of 2018-EX(SM) - Final Order No: 50601/2019 - Dated:- 30-4-2019 - Shri Ajay Sharma, Member (Judicial) Shri Vivek Sharma, Advocate for the appellant Ms. Tamana Alam, Authorised Representative for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal in favour of the appellant and held as under; 6.We have carefully considered the submissions from both sides. At the outset, we find that the tour note of the Deputy Chief Chemist dealt with damaged cement relating to another company. The Deputy Chief Chemist, in the said note, has specifically held that the damaged cement has already set. However, the Chemical Examiner in his repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, again recently for the period January, 2016 to June, 2017 the Department while relying upon the decision of the Tribunal as aforesaid, decided vide Order-in-Original dated 4.04.2018 the same issue in favour of the appellant. Learned Authorised Representative on behalf of Revenue on other hand reiterated the findings recorded in the impugned order. 6. I have gone through both the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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