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2018 (6) TMI 995 - HC - Central ExciseMaintainability of appeal - Question of Fact involved - Benefit of N/N. 40/1995, dated 16.03.1995 - Held that:- When it is the clear and categorical finding of those authorities that the Deputy Chief Chemist has not tested the samples and that he has 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, no question of law is involved in this case, for our consideration. When the applicability of the subject-matter 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.
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