https://www.taxtmi.com/caselaws?id=331585 Eligibility for exemption under Notification No. 65/88-Cus had to be examined on merits in de novo adjudication even though it was not specifically claimed at the assessment stage, because the Original Adjudicating Authority had not earlier decided that issue. The penalty aspect was also required to be reconsidered along with the exemption claim. The matter was remitted for fresh adjudication after granting the appellant an opportunity of hearing. en-us Fri, 15 Jul 2016 00:00:00 +0530 Sat, 27 Aug 2016 13:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331585 Eligibility for exemption under Notification No. 65/88-Cus had to be examined on merits in de novo adjudication even though it was not specifically claimed at the assessment stage, because the Original Adjudicating Authority had not earlier decided that issue. The penalty aspect was also required to be reconsidered along with the exemption claim. The matter was remitted for fresh adjudication after granting the appellant an opportunity of hearing. Case-Laws Customs Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331585