https://www.taxtmi.com/caselaws?id=204252 An SSI exemption claim under Notification No. 8/2003-CE could be examined for the first time in appeal because the applicability of an exemption notification is a pure question of law where the relevant facts are already on record. Mere payment of duty and part penalty during investigation did not amount to acceptance of liability or waiver of the exemption plea, since the assessee had challenged the demand in appeal. The appellate order was set aside and the matter remanded for fresh consideration of the exemption claim and other permissible issues, including limitation and cum-duty treatment. en-us Fri, 17 Jun 2011 00:00:00 +0530 Sat, 02 Jul 2011 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204252 An SSI exemption claim under Notification No. 8/2003-CE could be examined for the first time in appeal because the applicability of an exemption notification is a pure question of law where the relevant facts are already on record. Mere payment of duty and part penalty during investigation did not amount to acceptance of liability or waiver of the exemption plea, since the assessee had challenged the demand in appeal. The appellate order was set aside and the matter remanded for fresh consideration of the exemption claim and other permissible issues, including limitation and cum-duty treatment. Case-Laws Central Excise Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204252