https://www.taxtmi.com/caselaws?id=96020 Eligibility for exemption under Notification No. 49/97-C.E. in respect of misrolls and the applicability of the extended period of limitation had to be examined on merits, because the lower appellate authority had decided the matter only on limitation without addressing the substantive exemption issue. The Tribunal held that both questions required fresh consideration and, accordingly, set aside the impugned orders and remanded the matter to the Commissioner (Appeals) for a de novo decision on exemption eligibility and the invocability of the extended period. en-us Fri, 18 May 2001 00:00:00 +0530 Fri, 16 Dec 2011 16:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96020 Eligibility for exemption under Notification No. 49/97-C.E. in respect of misrolls and the applicability of the extended period of limitation had to be examined on merits, because the lower appellate authority had decided the matter only on limitation without addressing the substantive exemption issue. The Tribunal held that both questions required fresh consideration and, accordingly, set aside the impugned orders and remanded the matter to the Commissioner (Appeals) for a de novo decision on exemption eligibility and the invocability of the extended period. Case-Laws Central Excise Fri, 18 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96020