https://www.taxtmi.com/caselaws?id=158154 An exemption for re-rolled finished steel products was available where the order imposed no restriction limiting it to units within the State, and the later government order could not alter the position for the relevant period; the assessee therefore qualified for the exemption. Revisional action also had to stay within the grounds set out in the show cause notice, because a new basis introduced later would deny the affected party a fair opportunity to respond; the additional ground was therefore impermissible. The assessee's position was upheld on both issues. en-us Tue, 01 Nov 1994 00:00:00 +0530 Thu, 17 Oct 2013 15:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158154 An exemption for re-rolled finished steel products was available where the order imposed no restriction limiting it to units within the State, and the later government order could not alter the position for the relevant period; the assessee therefore qualified for the exemption. Revisional action also had to stay within the grounds set out in the show cause notice, because a new basis introduced later would deny the affected party a fair opportunity to respond; the additional ground was therefore impermissible. The assessee's position was upheld on both issues. Case-Laws Service Tax Tue, 01 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158154