https://www.taxtmi.com/caselaws?id=354096 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellants, a Small Scale Industry Unit, in a customs case concerning Notification No. 203/92-Cus. The Tribunal found that the duty demand against the appellants for the transfer of a Value Based Advance Licence (VABAL) was not sustainable under the Customs Act. It was determined that the show-cause notice lacked specificity and failed to prove the original license holder's availing of CENVAT Credit on inputs. The Tribunal emphasized the Revenue's burden of proof and upheld the benefit of the notification for the appellants, setting aside the impugned order and granting relief accordingly. en-us Wed, 10 Jan 2018 00:00:00 +0530 Fri, 23 Feb 2018 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354096 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellants, a Small Scale Industry Unit, in a customs case concerning Notification No. 203/92-Cus. The Tribunal found that the duty demand against the appellants for the transfer of a Value Based Advance Licence (VABAL) was not sustainable under the Customs Act. It was determined that the show-cause notice lacked specificity and failed to prove the original license holder's availing of CENVAT Credit on inputs. The Tribunal emphasized the Revenue's burden of proof and upheld the benefit of the notification for the appellants, setting aside the impugned order and granting relief accordingly. Case-Laws Customs Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354096