https://www.taxtmi.com/caselaws?id=114965 A denial of small scale exemption cannot rest on a ground not raised in the show cause notice or covered by a limited remand, especially where earlier adjudication had already accepted the assessee's availing of Notification No. 175/86 and that position had attained finality. The remand was confined to whether the exemption had in fact been availed during the relevant earlier period, and the lower authority exceeded that scope by rejecting the exemption for absence of a Central Excise licence. Such a fresh basis could not reopen a settled factual issue in subsequent duty proceedings. The exemption denial was therefore unsustainable, and the assessee remained entitled to the benefit for the relevant period. en-us Wed, 09 Feb 2005 00:00:00 +0530 Tue, 22 May 2012 16:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114965 A denial of small scale exemption cannot rest on a ground not raised in the show cause notice or covered by a limited remand, especially where earlier adjudication had already accepted the assessee's availing of Notification No. 175/86 and that position had attained finality. The remand was confined to whether the exemption had in fact been availed during the relevant earlier period, and the lower authority exceeded that scope by rejecting the exemption for absence of a Central Excise licence. Such a fresh basis could not reopen a settled factual issue in subsequent duty proceedings. The exemption denial was therefore unsustainable, and the assessee remained entitled to the benefit for the relevant period. Case-Laws Central Excise Wed, 09 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114965