https://www.taxtmi.com/caselaws?id=72073 A High Court ruling striking down a foreign-shareholding exclusion in the clinical-samples exemption was treated as binding, so the mere pendency of an SLP did not justify denial of the notification benefit. The Tribunal also held that the Revenue could not sustain review proceedings by adding fresh objections at that stage when those grounds were absent from the show cause notice. As a result, the review was quashed and the assessee retained the exemption for duty-free clearance of clinical samples. en-us Tue, 05 Nov 1985 00:00:00 +0530 Wed, 11 May 2011 14:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72073 A High Court ruling striking down a foreign-shareholding exclusion in the clinical-samples exemption was treated as binding, so the mere pendency of an SLP did not justify denial of the notification benefit. The Tribunal also held that the Revenue could not sustain review proceedings by adding fresh objections at that stage when those grounds were absent from the show cause notice. As a result, the review was quashed and the assessee retained the exemption for duty-free clearance of clinical samples. Case-Laws Central Excise Tue, 05 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72073