https://www.taxtmi.com/caselaws?id=443586 An additional legal ground seeking exemption under Notification No. 30/2004-CE was permitted to be taken on record because the plea raised a pure question of law. The respondent did not object to the ground being introduced, and the issue concerned the applicability of an exemption notification rather than disputed facts. On that basis, the miscellaneous application was allowed and the additional ground was accepted for consideration. en-us Tue, 29 Aug 2023 00:00:00 +0530 Wed, 27 Sep 2023 21:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443586 An additional legal ground seeking exemption under Notification No. 30/2004-CE was permitted to be taken on record because the plea raised a pure question of law. The respondent did not object to the ground being introduced, and the issue concerned the applicability of an exemption notification rather than disputed facts. On that basis, the miscellaneous application was allowed and the additional ground was accepted for consideration. Case-Laws Customs Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443586