https://www.taxtmi.com/caselaws?id=365136 Conditional exemption under Notification No. 83/1994-CE was required to be proved by strict compliance with its terms, and the assessee failed to establish that the prescribed declarations were filed with the officers having jurisdiction over the job-work clearances. The adjudication also could not be sustained to the extent it relied on post-notice enquiries and allegations of bogus declarations that were not part of the show cause notice. The matter was therefore remanded for fresh adjudication confined to the notice and the documents available under it. en-us Fri, 03 Aug 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365136 Conditional exemption under Notification No. 83/1994-CE was required to be proved by strict compliance with its terms, and the assessee failed to establish that the prescribed declarations were filed with the officers having jurisdiction over the job-work clearances. The adjudication also could not be sustained to the extent it relied on post-notice enquiries and allegations of bogus declarations that were not part of the show cause notice. The matter was therefore remanded for fresh adjudication confined to the notice and the documents available under it. Case-Laws Central Excise Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365136