https://www.taxtmi.com/caselaws?id=44387 Exemption under Notification No. 30/81-C.E. could not be denied on a factory-ownership ground that was never put to the assessee. The Tribunal had rejected the Revenue's original registration objection but refused relief on a different basis, namely that the woollen fabrics were manufactured in factories not owned by the assessee. As the record showed no prior opportunity to answer that specific objection, the denial of exemption was unsustainable. If ownership of the factory was to be treated as a disqualifying condition, the Revenue first had to issue notice and proceed on that basis. en-us Tue, 05 Nov 1996 00:00:00 +0530 Wed, 23 Jul 2025 15:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44387 Exemption under Notification No. 30/81-C.E. could not be denied on a factory-ownership ground that was never put to the assessee. The Tribunal had rejected the Revenue's original registration objection but refused relief on a different basis, namely that the woollen fabrics were manufactured in factories not owned by the assessee. As the record showed no prior opportunity to answer that specific objection, the denial of exemption was unsustainable. If ownership of the factory was to be treated as a disqualifying condition, the Revenue first had to issue notice and proceed on that basis. Case-Laws Central Excise Tue, 05 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44387