https://www.taxtmi.com/caselaws?id=92297 A revenue authority cannot deny an exemption notification on a new ground raised for the first time in appeal if that ground was not stated in the show cause notices. The notices had questioned eligibility on tariff classification and the scope of the notification, but the appellate attempt to rely on the alleged non-duty-paid character of the inputs was not permitted. A fresh basis for denial cannot be introduced at the appellate stage to sustain the exemption challenge, so the new objection was impermissible and the exemption claim succeeded. en-us Tue, 12 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92297 A revenue authority cannot deny an exemption notification on a new ground raised for the first time in appeal if that ground was not stated in the show cause notices. The notices had questioned eligibility on tariff classification and the scope of the notification, but the appellate attempt to rely on the alleged non-duty-paid character of the inputs was not permitted. A fresh basis for denial cannot be introduced at the appellate stage to sustain the exemption challenge, so the new objection was impermissible and the exemption claim succeeded. Case-Laws Central Excise Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92297