https://www.taxtmi.com/caselaws?id=347859 A remand limited to classification does not, by itself, bar an assessee from claiming exemption notifications if the benefit is otherwise available. The decisive question remains whether the assessee can establish eligibility and compliance with the procedural conditions attached to the notifications. Here, the claim failed because the adjudicating authority independently examined the notifications and found that the assessee had not demonstrated the required procedural adherence. The legal position on the scope of the remand was accepted, but the exemption claim was rejected on merits for non-compliance with the notification requirements. en-us Thu, 24 Aug 2017 00:00:00 +0530 Wed, 13 Sep 2017 07:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347859 A remand limited to classification does not, by itself, bar an assessee from claiming exemption notifications if the benefit is otherwise available. The decisive question remains whether the assessee can establish eligibility and compliance with the procedural conditions attached to the notifications. Here, the claim failed because the adjudicating authority independently examined the notifications and found that the assessee had not demonstrated the required procedural adherence. The legal position on the scope of the remand was accepted, but the exemption claim was rejected on merits for non-compliance with the notification requirements. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347859