https://www.taxtmi.com/caselaws?id=96276 A subsequent customs demand after exemption under Notification No. 203/92-Cus. must be backed by material showing breach of the exemption condition, and the notice must also set out facts justifying invocation of the extended limitation period under Section 28 of the Customs Act, 1962. Where the department did not cite evidence that Modvat credit had been availed and did not disclose grounds for the proviso to Section 28(1), the duty demand could not be sustained. The related penalty under Section 111 also failed once the demand itself lacked foundation. en-us Wed, 08 Nov 2000 00:00:00 +0530 Tue, 20 Dec 2011 15:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96276 A subsequent customs demand after exemption under Notification No. 203/92-Cus. must be backed by material showing breach of the exemption condition, and the notice must also set out facts justifying invocation of the extended limitation period under Section 28 of the Customs Act, 1962. Where the department did not cite evidence that Modvat credit had been availed and did not disclose grounds for the proviso to Section 28(1), the duty demand could not be sustained. The related penalty under Section 111 also failed once the demand itself lacked foundation. Case-Laws Central Excise Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96276