https://www.taxtmi.com/caselaws?id=95641 Conditional exemption under Notification No. 35/95-C.E. was denied because the assessee failed to prove that the doubled cotton yarn cleared was meant for use in fabric manufacture. The record showed supplies to traders, no documentary support for sales to fabric manufacturers, and some clearances on payment of duty, which undercut the claimed exclusive end use. The burden to establish satisfaction of the notification condition rested on the assessee and was not discharged. Personal penalties were found excessive on the facts and were reduced to limited extent. en-us Mon, 08 May 2000 00:00:00 +0530 Tue, 13 Dec 2011 18:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95641 Conditional exemption under Notification No. 35/95-C.E. was denied because the assessee failed to prove that the doubled cotton yarn cleared was meant for use in fabric manufacture. The record showed supplies to traders, no documentary support for sales to fabric manufacturers, and some clearances on payment of duty, which undercut the claimed exclusive end use. The burden to establish satisfaction of the notification condition rested on the assessee and was not discharged. Personal penalties were found excessive on the facts and were reduced to limited extent. Case-Laws Central Excise Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95641