https://www.taxtmi.com/caselaws?id=269168 For transferees of advance licences, duty exemption under Notification No. 203/92-Cus depended on whether Modvat credit had been availed by the original licence holder. Departmental records contained no verification or evidence of such availment, and the show cause notice lacked specificity. The burden to establish breach of the exemption condition remained undischarged. Given the substantial time elapsed since import, remand for verification was declined. The controlling principle favouring transferees applied, and the Revenue's appeal was rejected. en-us Fri, 04 Sep 2015 00:00:00 +0530 Thu, 10 Dec 2015 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269168 For transferees of advance licences, duty exemption under Notification No. 203/92-Cus depended on whether Modvat credit had been availed by the original licence holder. Departmental records contained no verification or evidence of such availment, and the show cause notice lacked specificity. The burden to establish breach of the exemption condition remained undischarged. Given the substantial time elapsed since import, remand for verification was declined. The controlling principle favouring transferees applied, and the Revenue's appeal was rejected. Case-Laws Customs Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269168