https://www.taxtmi.com/caselaws?id=90512 Eligibility for exemption under Notification No. 72/86 had to be decided on merits, and the claim could not be rejected merely as an afterthought without a finding on substantive entitlement. As the adjudication order omitted any determination of eligibility and denied relief only on timing grounds, the matter required fresh consideration. The order-in-original was set aside and the claim was remanded to the jurisdictional adjudicating authority for reconsideration. en-us Mon, 29 Jun 1998 00:00:00 +0530 Sat, 08 Oct 2011 10:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90512 Eligibility for exemption under Notification No. 72/86 had to be decided on merits, and the claim could not be rejected merely as an afterthought without a finding on substantive entitlement. As the adjudication order omitted any determination of eligibility and denied relief only on timing grounds, the matter required fresh consideration. The order-in-original was set aside and the claim was remanded to the jurisdictional adjudicating authority for reconsideration. Case-Laws Central Excise Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90512