https://www.taxtmi.com/caselaws?id=89662 Revenue cannot upset an exemption and classification finding by relying on a Chief Chemist's opinion obtained after the impugned order, especially where that opinion was not part of the show cause notice or the original adjudication record. The goods had been treated as PVC compound and found eligible for the claimed notification exemption by the original authority, and no independent ground was shown to displace that finding. On that basis, the attempted reclassification as plastisol on later material was rejected and the exemption order was maintained. en-us Fri, 04 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89662 Revenue cannot upset an exemption and classification finding by relying on a Chief Chemist's opinion obtained after the impugned order, especially where that opinion was not part of the show cause notice or the original adjudication record. The goods had been treated as PVC compound and found eligible for the claimed notification exemption by the original authority, and no independent ground was shown to displace that finding. On that basis, the attempted reclassification as plastisol on later material was rejected and the exemption order was maintained. Case-Laws Central Excise Fri, 04 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89662