https://www.taxtmi.com/caselaws?id=330799 A customs exemption under Notification No. 203/92-Cus was denied because the licence declaration required proof that no input stage credit had been taken, and the appellant failed to rebut that condition or establish compliance. The Tribunal treated affirmative proof of non-availment of input credit as necessary for the exemption, so the denial was upheld. Penalty imposed under Section 114A was unsustainable because that provision had not been invoked in the show-cause notice; penalty on an unnotified ground could not stand, so it was set aside. The demand on merits remained upheld, with partial relief only on penalty. en-us Fri, 29 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330799 A customs exemption under Notification No. 203/92-Cus was denied because the licence declaration required proof that no input stage credit had been taken, and the appellant failed to rebut that condition or establish compliance. The Tribunal treated affirmative proof of non-availment of input credit as necessary for the exemption, so the denial was upheld. Penalty imposed under Section 114A was unsustainable because that provision had not been invoked in the show-cause notice; penalty on an unnotified ground could not stand, so it was set aside. The demand on merits remained upheld, with partial relief only on penalty. Case-Laws Customs Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330799