https://www.taxtmi.com/caselaws?id=101196 Exemption under Notification No. 5/98-C.E. was denied because the condition requiring manufacture from yarn on which appropriate duty had already been paid was not proved. The record showed purchases from both duty-paid invoices and traders whose goods were not shown to have suffered duty, and the assessee failed to discharge the burden of proving actual duty payment on the inputs. Although the exemption claim failed, the penalty imposed in the adjudication order was held unsustainable because the facts did not justify penal consequences beyond denial of the exemption benefit. The order was therefore sustained only to the extent of denying exemption, while the penalty was set aside. en-us Thu, 07 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 18:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101196 Exemption under Notification No. 5/98-C.E. was denied because the condition requiring manufacture from yarn on which appropriate duty had already been paid was not proved. The record showed purchases from both duty-paid invoices and traders whose goods were not shown to have suffered duty, and the assessee failed to discharge the burden of proving actual duty payment on the inputs. Although the exemption claim failed, the penalty imposed in the adjudication order was held unsustainable because the facts did not justify penal consequences beyond denial of the exemption benefit. The order was therefore sustained only to the extent of denying exemption, while the penalty was set aside. Case-Laws Central Excise Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101196