https://www.taxtmi.com/caselaws?id=341043 Denial of exemption under Notification No. 203/92-Cus. could not be sustained where the show cause notice merely alleged availment of MODVAT credit under Rule 57A without supporting documentary evidence. The tribunal held that a demand or exemption denial cannot rest on presumption or assumption alone, and that the department must place some evidence to substantiate the alleged breach of the notification condition. As no such evidence was produced, the proceedings were not maintainable and the order dropping them was upheld. en-us Wed, 26 Oct 2016 00:00:00 +0530 Sat, 01 Apr 2017 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341043 Denial of exemption under Notification No. 203/92-Cus. could not be sustained where the show cause notice merely alleged availment of MODVAT credit under Rule 57A without supporting documentary evidence. The tribunal held that a demand or exemption denial cannot rest on presumption or assumption alone, and that the department must place some evidence to substantiate the alleged breach of the notification condition. As no such evidence was produced, the proceedings were not maintainable and the order dropping them was upheld. Case-Laws Customs Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341043