https://www.taxtmi.com/caselaws?id=325516 The Tribunal held that the Commissioner (Appeals) lacked jurisdiction to re-adjudicate the matter as finalization of the provisional assessment and availability of exemption under Notification No.6/2002-CE were pending. The denial of benefit under the notification was upheld based on a Supreme Court precedent. The appeal on procedural lapses and jurisdictional issues was allowed, setting aside the challenged orders. en-us Tue, 09 Feb 2016 00:00:00 +0530 Wed, 02 Nov 2016 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325516 The Tribunal held that the Commissioner (Appeals) lacked jurisdiction to re-adjudicate the matter as finalization of the provisional assessment and availability of exemption under Notification No.6/2002-CE were pending. The denial of benefit under the notification was upheld based on a Supreme Court precedent. The appeal on procedural lapses and jurisdictional issues was allowed, setting aside the challenged orders. Case-Laws Customs Tue, 09 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325516