https://www.taxtmi.com/caselaws?id=80295 A gazetted customs exemption notification is presumed to take effect from the date shown on it unless later actual publication is demonstrated. Where the department relies on that notification to sustain a demand, it must produce the factual material showing the relevant publication date, rather than requiring the taxpayer to prove the negative. The Tribunal therefore directed the department to report when the notification was actually made available to the public, because the demand notice and original order did not adequately address that factual issue. en-us Mon, 27 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80295 A gazetted customs exemption notification is presumed to take effect from the date shown on it unless later actual publication is demonstrated. Where the department relies on that notification to sustain a demand, it must produce the factual material showing the relevant publication date, rather than requiring the taxpayer to prove the negative. The Tribunal therefore directed the department to report when the notification was actually made available to the public, because the demand notice and original order did not adequately address that factual issue. Case-Laws Customs Mon, 27 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80295