https://www.taxtmi.com/caselaws?id=32402 A statutory exemption claim under Notification No. 10/96-C.E. cannot be rejected solely because it was not raised in the original declaration. The Tribunal noted that a delayed claim may still be considered on merits, but the benefit can be allowed only after verification that the prescribed notification conditions are satisfied. As no finding had been recorded on those conditions, the proper course was remand to the original adjudicating authority for factual examination and a reasoned decision. en-us Thu, 16 Oct 2008 00:00:00 +0530 Fri, 13 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32402 A statutory exemption claim under Notification No. 10/96-C.E. cannot be rejected solely because it was not raised in the original declaration. The Tribunal noted that a delayed claim may still be considered on merits, but the benefit can be allowed only after verification that the prescribed notification conditions are satisfied. As no finding had been recorded on those conditions, the proper course was remand to the original adjudicating authority for factual examination and a reasoned decision. Case-Laws Central Excise Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32402