https://www.taxtmi.com/caselaws?id=208349 Notification No. 9/2003-CE could not be denied unless the Revenue established the factual basis for exclusion from the aggregate clearance value and the condition relied on by the assessee was actually in issue. The assessee had not claimed the rural-area basis for exemption, and the show cause notice did not include evidence showing that the factory was located in a rural area. The Revenue also could not rely on material outside the notice-stage record to disallow the benefit. The denial of exemption was therefore unsustainable, and the assessee remained entitled to the notification benefit. en-us Wed, 16 Nov 2011 00:00:00 +0530 Mon, 27 Aug 2012 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208349 Notification No. 9/2003-CE could not be denied unless the Revenue established the factual basis for exclusion from the aggregate clearance value and the condition relied on by the assessee was actually in issue. The assessee had not claimed the rural-area basis for exemption, and the show cause notice did not include evidence showing that the factory was located in a rural area. The Revenue also could not rely on material outside the notice-stage record to disallow the benefit. The denial of exemption was therefore unsustainable, and the assessee remained entitled to the notification benefit. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208349