https://www.taxtmi.com/caselaws?id=287035 Eligibility for exemption under Notification No. 8/2003-CE for diesel generator sets turned on whether the factory was located in a rural area and whether the branded-goods condition applied. Documents first produced before the appellate Tribunal prima facie suggested rural-area location, and the factual position required fresh examination because those materials had not been placed before the adjudicating authority. The objection to considering such evidence at the appellate stage was rejected, as material relevant to exemption eligibility should be examined in the interest of justice and natural justice. The matter was remanded for fresh consideration of the exemption claim after taking the additional documents into account. en-us Tue, 28 Feb 2017 00:00:00 +0530 Thu, 26 Mar 2020 09:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287035 Eligibility for exemption under Notification No. 8/2003-CE for diesel generator sets turned on whether the factory was located in a rural area and whether the branded-goods condition applied. Documents first produced before the appellate Tribunal prima facie suggested rural-area location, and the factual position required fresh examination because those materials had not been placed before the adjudicating authority. The objection to considering such evidence at the appellate stage was rejected, as material relevant to exemption eligibility should be examined in the interest of justice and natural justice. The matter was remanded for fresh consideration of the exemption claim after taking the additional documents into account. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287035