https://www.taxtmi.com/caselaws?id=89003 A claim for small scale exemption under Notification No. 175/86, though raised for the first time before the Tribunal, was treated as a pure question of law arising from established facts and therefore could be entertained at the appellate stage. Because the Adjudicating Authority had not examined the claim and it had not been considered on the record, fresh adjudication was required after giving the assessee an opportunity of hearing. The rival contention relating to Notification No. 180/88 was not finally determined, as the matter was remanded for reconsideration. en-us Wed, 18 Mar 1998 00:00:00 +0530 Thu, 22 Sep 2011 17:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89003 A claim for small scale exemption under Notification No. 175/86, though raised for the first time before the Tribunal, was treated as a pure question of law arising from established facts and therefore could be entertained at the appellate stage. Because the Adjudicating Authority had not examined the claim and it had not been considered on the record, fresh adjudication was required after giving the assessee an opportunity of hearing. The rival contention relating to Notification No. 180/88 was not finally determined, as the matter was remanded for reconsideration. Case-Laws Central Excise Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89003