https://www.taxtmi.com/caselaws?id=266688 Entitlement to exemption under Notification No. 101/66 had to be determined on the merits at adjudication because the earlier communication expressly stated that the final decision would be taken only then. The adjudicating authority accepted the test report showing that the principal ingredients were below 5% and dropped the demand; that finding was not rebutted on merits by the Revenue. The earlier letter was only an intimation and did not conclude the issue, so the claim to exemption was not barred by the absence of a separate challenge to that communication. The appellate order was set aside and the assessee obtained consequential relief. en-us Fri, 08 Aug 2014 00:00:00 +0530 Sat, 24 Oct 2015 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266688 Entitlement to exemption under Notification No. 101/66 had to be determined on the merits at adjudication because the earlier communication expressly stated that the final decision would be taken only then. The adjudicating authority accepted the test report showing that the principal ingredients were below 5% and dropped the demand; that finding was not rebutted on merits by the Revenue. The earlier letter was only an intimation and did not conclude the issue, so the claim to exemption was not barred by the absence of a separate challenge to that communication. The appellate order was set aside and the assessee obtained consequential relief. Case-Laws Central Excise Fri, 08 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266688