https://www.taxtmi.com/caselaws?id=365998 A rejection of exemption under Notification No. 20/2010-CE cannot be sustained when it is made by a note-sheet order without a speaking order or observance of natural justice. The Tribunal held that entitlement to the exemption had not been properly examined because the assessing authority gave no reasons for refusal and denied a meaningful opportunity of hearing. The impugned order was therefore set aside and the matter remanded to the adjudicating authority for fresh adjudication, with the merits of the exemption claim left open. en-us Wed, 11 Jul 2018 00:00:00 +0530 Wed, 03 Apr 2019 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365998 A rejection of exemption under Notification No. 20/2010-CE cannot be sustained when it is made by a note-sheet order without a speaking order or observance of natural justice. The Tribunal held that entitlement to the exemption had not been properly examined because the assessing authority gave no reasons for refusal and denied a meaningful opportunity of hearing. The impugned order was therefore set aside and the matter remanded to the adjudicating authority for fresh adjudication, with the merits of the exemption claim left open. Case-Laws Customs Wed, 11 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365998