https://www.taxtmi.com/caselaws?id=111970 Customs demand and penalty based on alleged breach of Notification No. 203/92-Cus. could not be sustained because the factual basis of the alleged violation was neither specifically pleaded nor proved by evidence. The show cause notice did not disclose how the original licence holder was said to have taken input stage credit, and the adjudication order relied only on assumption that credit may have been availed because the final product was excisable. A demand or penalty cannot rest on conjecture or unsupported allegation where the alleged notification breach remains unestablished. The demand and penalty were therefore set aside. en-us Thu, 03 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 10:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111970 Customs demand and penalty based on alleged breach of Notification No. 203/92-Cus. could not be sustained because the factual basis of the alleged violation was neither specifically pleaded nor proved by evidence. The show cause notice did not disclose how the original licence holder was said to have taken input stage credit, and the adjudication order relied only on assumption that credit may have been availed because the final product was excisable. A demand or penalty cannot rest on conjecture or unsupported allegation where the alleged notification breach remains unestablished. The demand and penalty were therefore set aside. Case-Laws Customs Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111970