https://www.taxtmi.com/caselaws?id=3939 Exemption under Notification No. 55/78-C.E. could not be denied on the stated ground that CVD had not been paid on the imported base yarn, because the show cause notice and impugned order were founded on that premise and the appellate authority had granted exemption where such CVD was paid. The contention that the notification applied only to indigenously manufactured base yarn was not the basis adopted in the proceedings below, so the demand and denial of exemption rested on an incorrect footing and could not be sustained. en-us Fri, 30 Nov 2007 00:00:00 +0530 Mon, 12 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3939 Exemption under Notification No. 55/78-C.E. could not be denied on the stated ground that CVD had not been paid on the imported base yarn, because the show cause notice and impugned order were founded on that premise and the appellate authority had granted exemption where such CVD was paid. The contention that the notification applied only to indigenously manufactured base yarn was not the basis adopted in the proceedings below, so the demand and denial of exemption rested on an incorrect footing and could not be sustained. Case-Laws Central Excise Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3939