https://www.taxtmi.com/caselaws?id=91877 Exemption under Notification No. 217/86 for captively consumed goods was not examined by the authority below with reference to the relevant notification. The record indicated a plausible basis for the assessee's claim, so the exemption question required reconsideration on merits after giving the assessee an opportunity to raise all connected pleas. The matter was remanded to the jurisdictional Commissioner for de novo adjudication, and the assessee was granted liberty to urge all connected contentions. The assessment was therefore set aside only to the extent necessary for fresh consideration of the exemption issue. en-us Tue, 29 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 16:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91877 Exemption under Notification No. 217/86 for captively consumed goods was not examined by the authority below with reference to the relevant notification. The record indicated a plausible basis for the assessee's claim, so the exemption question required reconsideration on merits after giving the assessee an opportunity to raise all connected pleas. The matter was remanded to the jurisdictional Commissioner for de novo adjudication, and the assessee was granted liberty to urge all connected contentions. The assessment was therefore set aside only to the extent necessary for fresh consideration of the exemption issue. Case-Laws Central Excise Tue, 29 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91877