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Issues: (i) whether the appellant was entitled to exemption under Notification No.83/1994-CE for job-work clearances; and (ii) whether the adjudication could be sustained when the demand was confirmed on grounds beyond those stated in the show cause notice.
Issue (i): whether the appellant was entitled to exemption under Notification No.83/1994-CE for job-work clearances.
Analysis: The notification was a conditional exemption and had to be construed strictly. The burden lay on the assessee to establish strict compliance with its conditions. On the record, the declarations produced by the suppliers of raw materials were not shown to have been filed with the officers having jurisdiction over the appellant, and the Revenue's case that the conditions were not fulfilled was substantial.
Conclusion: The appellant did not establish entitlement to the exemption on the materials placed before the Tribunal.
Issue (ii): whether the adjudication could be sustained when the demand was confirmed on grounds beyond those stated in the show cause notice.
Analysis: The Order-in-Original relied upon post-notice enquiries and findings of bogus declarations, whereas that was not the foundation of the show cause notice. A demand cannot be confirmed on a basis not put to notice, and the matter had to be decided only on the grounds stated in the notice and the material available thereunder.
Conclusion: The matter required remand to the original authority for fresh adjudication confined to the show cause notice and available documents.
Final Conclusion: The demand was not finally sustained in its present form, and the dispute was sent back for reconsideration on the proper scope of the notice.
Ratio Decidendi: A conditional exemption notification must be strictly proved by the assessee, and an adjudication cannot rest on grounds not contained in the show cause notice.
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