https://www.taxtmi.com/caselaws?id=45872 Appellate refusal to consider a fiscal exemption claim solely because it was not pleaded before the original authority was unsustainable where the relevant material was already on record and the assessee was otherwise entitled to the benefit. In such cases, the appellate forum may grant relief on a legally sustainable ground arising from the record, especially for a beneficial exemption, and should not reject the claim for want of earlier pleading alone. The appellate order was set aside and the matter remitted for fresh decision on merits, with liberty to place further material and submissions. en-us Mon, 27 Nov 2000 00:00:00 +0530 Wed, 14 Jul 2010 13:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45872 Appellate refusal to consider a fiscal exemption claim solely because it was not pleaded before the original authority was unsustainable where the relevant material was already on record and the assessee was otherwise entitled to the benefit. In such cases, the appellate forum may grant relief on a legally sustainable ground arising from the record, especially for a beneficial exemption, and should not reject the claim for want of earlier pleading alone. The appellate order was set aside and the matter remitted for fresh decision on merits, with liberty to place further material and submissions. Case-Laws Central Excise Mon, 27 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45872