https://www.taxtmi.com/caselaws?id=2633 In an exemption dispute, the assessee was held entitled to the benefit of Notification Nos. 253/82 and 297/79 because the findings of fact showed only exempted activities and no other process. The Revenue sought denial of exemption on the basis of alleged non-exempted processes, but the show cause notice did not specifically allege such activity and no statement or other evidence was produced to prove it. In exemption matters, where denial depends on showing that the assessee carried on non-exempted processes, the burden lies on the Revenue; that burden was not discharged, and exemption could not be refused on assumptions or presumptions. en-us Tue, 21 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2633 In an exemption dispute, the assessee was held entitled to the benefit of Notification Nos. 253/82 and 297/79 because the findings of fact showed only exempted activities and no other process. The Revenue sought denial of exemption on the basis of alleged non-exempted processes, but the show cause notice did not specifically allege such activity and no statement or other evidence was produced to prove it. In exemption matters, where denial depends on showing that the assessee carried on non-exempted processes, the burden lies on the Revenue; that burden was not discharged, and exemption could not be refused on assumptions or presumptions. Case-Laws Central Excise Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2633