https://www.taxtmi.com/caselaws?id=112143 Exemption under Notification No. 183/88-C.E. was admissible where the notice alleged use of aluminium along with specified zinc inputs, but the adjudicating authority denied relief on a different ground not set out in the notice. The Tribunal applied the principle that exemption cannot be refused merely because non-specified inputs are also used if the notification otherwise covers the manufacture. It also treated the change in the basis of denial from the show cause notice as unsustainable on the record. The benefit of exemption was therefore upheld and the denial of duty relief was found unsustainable. en-us Thu, 17 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 17:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112143 Exemption under Notification No. 183/88-C.E. was admissible where the notice alleged use of aluminium along with specified zinc inputs, but the adjudicating authority denied relief on a different ground not set out in the notice. The Tribunal applied the principle that exemption cannot be refused merely because non-specified inputs are also used if the notification otherwise covers the manufacture. It also treated the change in the basis of denial from the show cause notice as unsustainable on the record. The benefit of exemption was therefore upheld and the denial of duty relief was found unsustainable. Case-Laws Central Excise Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112143