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<h1>Revenue's Appeal Dismissed for Exceeding Grounds in Manufacturing Exemption Case</h1> The Appellate Tribunal CEGAT, New Delhi dismissed Revenue's appeal against an Order-in-Appeal regarding a manufacturing company's eligibility for ... Appeal - New ground The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by Revenue against an Order-in-Appeal. The appeal was related to the eligibility of a manufacturing company for exemption under Notification No. 202/88. The Tribunal found that Revenue cannot introduce new grounds beyond the scope of the show cause notice, leading to the dismissal of the appeal.