https://www.taxtmi.com/caselaws?id=126422 Denial of SSI exemption cannot rest on a new ground introduced for the first time in appeal when that basis was neither alleged in the show cause notice nor adopted in the adjudication order. The assessee had claimed exemption under Notification No. 9/2000-C.E., while the original dispute concerned only the manner of availing the concession. Because the Commissioner (Appeals) relied instead on the supplier's brand name, a ground outside the notice and original order, the appellate denial was not sustainable. The exemption was therefore upheld in favour of the assessee. en-us Fri, 29 May 2009 00:00:00 +0530 Fri, 14 Jul 2017 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126422 Denial of SSI exemption cannot rest on a new ground introduced for the first time in appeal when that basis was neither alleged in the show cause notice nor adopted in the adjudication order. The assessee had claimed exemption under Notification No. 9/2000-C.E., while the original dispute concerned only the manner of availing the concession. Because the Commissioner (Appeals) relied instead on the supplier's brand name, a ground outside the notice and original order, the appellate denial was not sustainable. The exemption was therefore upheld in favour of the assessee. Case-Laws Central Excise Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126422