Additional legal ground on exemption notification permitted as a pure question of law and taken on record.

An additional legal ground seeking exemption under Notification No. 30/2004-CE was permitted to be taken on record because the plea raised a pure question of law. The respondent did not object to the ground being introduced, and the issue concerned the applicability of an exemption notification rather than disputed facts. On that basis, the miscellaneous application was allowed and the additional ground was accepted for consideration.

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Issues: Whether the appellant could be permitted to raise an additional legal ground seeking exemption under Notification No. 30/2004-CE dated 09.07.2004.

Analysis: The application concerned an additional ground of law. The respondent raised no objection to the ground being taken on record. Since the plea was confined to a legal issue and related to an exemption notification, it was treated as permissible for consideration.

Conclusion: The miscellaneous application was allowed, and the additional legal ground was permitted to be taken on record.

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