2011 (5) TMI 183

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..... finding of the lower appellate authority that what was sold by the assessees was only waste or residue and not limestone and therefore the provisions of rules invoked in support of the demand are not attracted - Hence, uphold the impugned order and reject the appeal filed by the Department - E/1359/2004 and E/CO/47/2005 - Final Order No. 584/2011 - Dated:- 11-5-2011 - Ms. Jyoti Balasundaram, .....

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..... question as what was sold was not limestone but mines waste / mineral reject as the magnesium oxide content in the goods was in the range of 9% to 16% while the maximum acceptable percentage of magnesium oxide, as per the Indian Bureau of Mines was only 4%.   2. We have heard both sides. The finding based upon the clarification of the Indian Bureau of Mines remains unchallenged by the Revenue a .....

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