https://www.taxtmi.com/caselaws?id=260296 Eligibility for exemption under Notification No. 65/88 and Notification No. 118/86 was to be reconsidered by the Commissioner after giving the assessee an opportunity of hearing. The appeals did not decide the merits of the exemption claim or the interest demand; instead, they required examination of whether the notification conditions were satisfied and whether the duty liability needed reassessment. In the connected matters, the same remand course was followed, and any deposit condition was either noted or waived where duty had already been paid. en-us Wed, 17 Sep 2014 00:00:00 +0530 Mon, 08 Jun 2015 08:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260296 Eligibility for exemption under Notification No. 65/88 and Notification No. 118/86 was to be reconsidered by the Commissioner after giving the assessee an opportunity of hearing. The appeals did not decide the merits of the exemption claim or the interest demand; instead, they required examination of whether the notification conditions were satisfied and whether the duty liability needed reassessment. In the connected matters, the same remand course was followed, and any deposit condition was either noted or waived where duty had already been paid. Case-Laws Customs Wed, 17 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260296