https://www.taxtmi.com/caselaws?id=110975 Exemption under Notification No. 28/64 was unavailable because the assessee did not strictly prove compliance with its condition that manufacture be carried on without the aid of power or steam. The adjudicating authority's finding that steam was used to boil soap stock and power was used to transfer the soap stock was not rebutted by the assessee's claim that mixing was manual and heating was by firewood. Since the notification was conditional, the burden lay on the assessee to establish full compliance, and that burden was not discharged. en-us Wed, 03 Mar 2004 00:00:00 +0530 Thu, 19 Apr 2012 14:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110975 Exemption under Notification No. 28/64 was unavailable because the assessee did not strictly prove compliance with its condition that manufacture be carried on without the aid of power or steam. The adjudicating authority's finding that steam was used to boil soap stock and power was used to transfer the soap stock was not rebutted by the assessee's claim that mixing was manual and heating was by firewood. Since the notification was conditional, the burden lay on the assessee to establish full compliance, and that burden was not discharged. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110975