https://www.taxtmi.com/caselaws?id=204146 A claim for concessional customs duty under Notification No. 21/2002-Cus. was not confined to the original adjudication stage and could be raised before the lower appellate authority. The appellate authority should have examined the exemption claim on merits or, if required, remanded the matter for consideration by the adjudicating authority. Rejecting the claim solely because it had not been made before the original authority was incorrect. The assessee was therefore entitled to merits-based consideration of the exemption claim, and the matter had to be remanded for fresh adjudication after granting a reasonable opportunity of hearing. en-us Mon, 28 Jun 2010 00:00:00 +0530 Fri, 27 May 2011 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204146 A claim for concessional customs duty under Notification No. 21/2002-Cus. was not confined to the original adjudication stage and could be raised before the lower appellate authority. The appellate authority should have examined the exemption claim on merits or, if required, remanded the matter for consideration by the adjudicating authority. Rejecting the claim solely because it had not been made before the original authority was incorrect. The assessee was therefore entitled to merits-based consideration of the exemption claim, and the matter had to be remanded for fresh adjudication after granting a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 28 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204146