https://www.taxtmi.com/caselaws?id=87938 A claim for fiscal concession under Notification No. 179/80 could not be ed on the basis of the covering letter alone when the annexure to the certificate contained the individual items and their headings relevant to eligibility. The authority was required to examine the complete certificate evidence before deciding whether the concession applied. Because the annexure was not considered, the denial of concession was set aside and the matter was remanded for fresh consideration after personal hearing and the opportunity to produce additional evidence. en-us Mon, 12 Jan 1998 00:00:00 +0530 Tue, 13 Sep 2011 18:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87938 A claim for fiscal concession under Notification No. 179/80 could not be ed on the basis of the covering letter alone when the annexure to the certificate contained the individual items and their headings relevant to eligibility. The authority was required to examine the complete certificate evidence before deciding whether the concession applied. Because the annexure was not considered, the denial of concession was set aside and the matter was remanded for fresh consideration after personal hearing and the opportunity to produce additional evidence. Case-Laws Customs Mon, 12 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87938