https://www.taxtmi.com/caselaws?id=117208 Exemption under the relevant excise notifications was denied because the assessee failed to strictly prove that the cotton yarn used as input had suffered appropriate duty and that no credit had been taken, which was a condition precedent to relief. In exemption claims, the burden lies on the claimant to establish full compliance with the notification terms, and liberal construction cannot overcome absence of proof. The demand was therefore restored in favour of Revenue. Penalty was not imposed because the demand was within the normal period and the facts found did not justify penal consequences. en-us Mon, 02 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 10:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117208 Exemption under the relevant excise notifications was denied because the assessee failed to strictly prove that the cotton yarn used as input had suffered appropriate duty and that no credit had been taken, which was a condition precedent to relief. In exemption claims, the burden lies on the claimant to establish full compliance with the notification terms, and liberal construction cannot overcome absence of proof. The demand was therefore restored in favour of Revenue. Penalty was not imposed because the demand was within the normal period and the facts found did not justify penal consequences. Case-Laws Central Excise Mon, 02 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117208