Exemption for diesel generating sets failed where no pleading or proof showed the goods met the 100V threshold.

Concessional excise duty under Notification No. 20/79-C.E. was available only for generators of 100V and above. The assessee failed to plead that the diesel generating sets manufactured fell within that category and produced no supporting evidence. In the absence of both pleading and proof, the denial of the exemption could not be said to be defective. The notification benefit was therefore not available on the record presented, and the refusal of exemption was upheld.

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Issues: Whether the assessee was entitled to the benefit of Notification No. 20/79-C.E. dated 2-2-1979 in respect of diesel generating sets on the footing that the generators were of 100V and above.

Analysis: The notification granted concessional duty only to generators of 100V and above. The appeal papers contained no pleading that the goods manufactured were of that category, and no supporting evidence was produced. In the absence of both pleading and proof, the order denying the benefit could not be said to suffer from infirmity.

Conclusion: The claim to the notification benefit failed, and the denial of exemption was upheld.

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