https://www.taxtmi.com/caselaws?id=91493 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. en-us Wed, 23 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 14:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91493 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. Case-Laws Central Excise Wed, 23 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91493