https://www.taxtmi.com/caselaws?id=372841 The appeal involved eligibility for exemption under Notification No. 50/03-CE for a new Manufacturing Unit. The Customs, Excise & Service Tax Appellate Tribunal upheld exemption for goods not in the 'Negative List' but denied it for 'After-Shave Lotion'. The appellant failed to prove filing a Declaration for exempted goods like 'Creams' and 'After-Shave Lotion, leading to dismissal. The Tribunal's error in assuming the Declaration's filing date was disputed, but the Court held it as a question of fact. The High Court emphasized the burden of proof on the assessee and dismissed the appeal for lack of substantial legal questions. en-us Fri, 21 Dec 2018 00:00:00 +0530 Thu, 29 Aug 2019 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372841 The appeal involved eligibility for exemption under Notification No. 50/03-CE for a new Manufacturing Unit. The Customs, Excise & Service Tax Appellate Tribunal upheld exemption for goods not in the 'Negative List' but denied it for 'After-Shave Lotion'. The appellant failed to prove filing a Declaration for exempted goods like 'Creams' and 'After-Shave Lotion, leading to dismissal. The Tribunal's error in assuming the Declaration's filing date was disputed, but the Court held it as a question of fact. The High Court emphasized the burden of proof on the assessee and dismissed the appeal for lack of substantial legal questions. Case-Laws Central Excise Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372841