https://www.taxtmi.com/caselaws?id=101624 Where an exemption notification contains no purchaser-based restriction, denial of concessional duty cannot rest solely on the end-use or identity of one buyer. The claim for benefit under Notification No. 116/88-C.E. had to be reconsidered on the full record, including the evidence already placed and any further material produced. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh adjudication in accordance with law after giving a reasonable opportunity of hearing. en-us Mon, 07 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 13:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101624 Where an exemption notification contains no purchaser-based restriction, denial of concessional duty cannot rest solely on the end-use or identity of one buyer. The claim for benefit under Notification No. 116/88-C.E. had to be reconsidered on the full record, including the evidence already placed and any further material produced. The impugned order was therefore set aside and the matter remanded to the Commissioner (Appeals) for fresh adjudication in accordance with law after giving a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 07 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101624