https://www.taxtmi.com/caselaws?id=89298 An exemption claim requiring factual verification cannot be raised for the first time in appeal unless it was shown to have been advanced before the adjudicating authority. The appellants failed to establish that the small-scale exemption notifications and Notification No. 115/75 had been claimed below, so the appellate forum declined to entertain them. With no other merit found in the challenge, the duty demand on mother rolls was confirmed and the appeal was rejected. en-us Wed, 01 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 11:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89298 An exemption claim requiring factual verification cannot be raised for the first time in appeal unless it was shown to have been advanced before the adjudicating authority. The appellants failed to establish that the small-scale exemption notifications and Notification No. 115/75 had been claimed below, so the appellate forum declined to entertain them. With no other merit found in the challenge, the duty demand on mother rolls was confirmed and the appeal was rejected. Case-Laws Central Excise Wed, 01 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89298