https://www.taxtmi.com/caselaws?id=259685 A claim for exemption under Notification No. 83/94-CE and Notification No. 84/94-CE, raised for the first time before the Tribunal, required factual verification at the original stage because eligibility depended on conditions such as the nature of the supplier and satisfaction of the notification requirements; the matter was therefore remanded for fresh examination. The plea on invocation of the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 was also left open and directed to be considered independently on remand, without being influenced by the appellate observations. No final determination on duty liability was made. en-us Wed, 14 Jan 2015 00:00:00 +0530 Mon, 18 May 2015 07:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259685 A claim for exemption under Notification No. 83/94-CE and Notification No. 84/94-CE, raised for the first time before the Tribunal, required factual verification at the original stage because eligibility depended on conditions such as the nature of the supplier and satisfaction of the notification requirements; the matter was therefore remanded for fresh examination. The plea on invocation of the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 was also left open and directed to be considered independently on remand, without being influenced by the appellate observations. No final determination on duty liability was made. Case-Laws Central Excise Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259685