https://www.taxtmi.com/caselaws?id=34187 A first-time claim for exemption under Notification No. 32/2004-ST was treated as a legal plea that could be raised at the appellate stage, even though it had not been advanced before the original or first appellate authority. Because the factual basis for eligibility had not been examined below, the matter was sent back for fresh adjudication. The adjudicating authority was directed to reconsider the exemption claim after giving the appellants a reasonable opportunity to present their defence. en-us Fri, 19 Jun 2009 00:00:00 +0530 Fri, 19 Apr 2013 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34187 A first-time claim for exemption under Notification No. 32/2004-ST was treated as a legal plea that could be raised at the appellate stage, even though it had not been advanced before the original or first appellate authority. Because the factual basis for eligibility had not been examined below, the matter was sent back for fresh adjudication. The adjudicating authority was directed to reconsider the exemption claim after giving the appellants a reasonable opportunity to present their defence. Case-Laws Service Tax Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34187