https://www.taxtmi.com/caselaws?id=89763 Material exemption pleas under Notification No. 246/88-C.E. and Notification No. 217/86-C.E. were raised before the Tribunal and were said to go to the root of duty liability. As those exemption contentions had not been examined by the lower authorities, the Tribunal held that they required fresh adjudication at the original stage. The impugned order was set aside and the matter was remanded for reconsideration of the exemption issues. en-us Wed, 11 Mar 1998 00:00:00 +0530 Thu, 29 Sep 2011 15:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89763 Material exemption pleas under Notification No. 246/88-C.E. and Notification No. 217/86-C.E. were raised before the Tribunal and were said to go to the root of duty liability. As those exemption contentions had not been examined by the lower authorities, the Tribunal held that they required fresh adjudication at the original stage. The impugned order was set aside and the matter was remanded for reconsideration of the exemption issues. Case-Laws Central Excise Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89763