https://www.taxtmi.com/caselaws?id=97875 An exemption notification may be raised at the appellate stage because its applicability is a legal question that can be considered at any point in the proceedings, so the objection that it was not pleaded earlier failed. On the substantive issue, Notification No. 217/86-C.E. was held applicable to ramming mass used for furnace lining, following the tribunal's earlier view in the same assessee's case. The exemption claim was therefore accepted, and remand was declined because no further reconsideration was necessary. The demand could not be sustained once the notification was found to cover the goods. en-us Fri, 25 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 14:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97875 An exemption notification may be raised at the appellate stage because its applicability is a legal question that can be considered at any point in the proceedings, so the objection that it was not pleaded earlier failed. On the substantive issue, Notification No. 217/86-C.E. was held applicable to ramming mass used for furnace lining, following the tribunal's earlier view in the same assessee's case. The exemption claim was therefore accepted, and remand was declined because no further reconsideration was necessary. The demand could not be sustained once the notification was found to cover the goods. Case-Laws Central Excise Fri, 25 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97875