https://www.taxtmi.com/caselaws?id=392721 Concurrent factual findings by the statutory authorities on exemption claims will not be disturbed in writ jurisdiction absent patent infirmity. Where the assessee failed to produce the classification list needed to prove that the goods were unmachined castings, the exemption claim failed, the clearances were treated as dutiable, and the associated duty demand and penalty were sustained. A plea of limitation was also rejected on the basis of suppression of material facts. The burden remained on the assessee to establish the factual foundation for the exemption, and the High Court declined interference with the recorded findings. en-us Thu, 13 Feb 2020 00:00:00 +0530 Thu, 27 Feb 2020 07:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392721 Concurrent factual findings by the statutory authorities on exemption claims will not be disturbed in writ jurisdiction absent patent infirmity. Where the assessee failed to produce the classification list needed to prove that the goods were unmachined castings, the exemption claim failed, the clearances were treated as dutiable, and the associated duty demand and penalty were sustained. A plea of limitation was also rejected on the basis of suppression of material facts. The burden remained on the assessee to establish the factual foundation for the exemption, and the High Court declined interference with the recorded findings. Case-Laws Central Excise Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392721