https://www.taxtmi.com/caselaws?id=47636 An appellate tribunal may permit an additional ground where its procedure rules allow new pleas and the opposite party has had a fair opportunity to meet the point; the refusal to entertain the assessee's plea was therefore unsustainable. The exemption notification also covered double yarn under Serial No. 5, and the proviso restricting Serial Nos. 1 and 2 could not be extended by implication to deny that benefit. The double yarn satisfied the requirements of Serial No. 5, so exemption was available and the assessee's challenge succeeded. en-us Tue, 18 Apr 2006 00:00:00 +0530 Wed, 11 Jun 2014 20:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47636 An appellate tribunal may permit an additional ground where its procedure rules allow new pleas and the opposite party has had a fair opportunity to meet the point; the refusal to entertain the assessee's plea was therefore unsustainable. The exemption notification also covered double yarn under Serial No. 5, and the proviso restricting Serial Nos. 1 and 2 could not be extended by implication to deny that benefit. The double yarn satisfied the requirements of Serial No. 5, so exemption was available and the assessee's challenge succeeded. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47636