https://www.taxtmi.com/caselaws?id=208638 An otherwise applicable exemption notification cannot be denied merely because the assessee raised the claim at a later stage. The Revenue objected only that Notification No. 76/86-C.E. was not claimed during investigation or earlier, but did not dispute its substantive availability. The Tribunal treated the exemption as beneficial in nature and held that belated assertion alone does not defeat entitlement. It also noted that the Revenue had not specifically challenged the setting aside of penalties on the other respondents. The Commissioner (Appeals)' order granting the exemption and cancelling the demand and penalties was upheld. en-us Wed, 14 Jul 2010 00:00:00 +0530 Sat, 07 Sep 2013 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208638 An otherwise applicable exemption notification cannot be denied merely because the assessee raised the claim at a later stage. The Revenue objected only that Notification No. 76/86-C.E. was not claimed during investigation or earlier, but did not dispute its substantive availability. The Tribunal treated the exemption as beneficial in nature and held that belated assertion alone does not defeat entitlement. It also noted that the Revenue had not specifically challenged the setting aside of penalties on the other respondents. The Commissioner (Appeals)' order granting the exemption and cancelling the demand and penalties was upheld. Case-Laws Central Excise Wed, 14 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208638