https://www.taxtmi.com/caselaws?id=774341 A fiscal demand under Rule 4(2) of the Central Excise Rules, 2002 cannot be sustained unless the Revenue first pleads and proves the foundational fact that the molasses were procured from khandsari sugar factories. The notice in this matter made no such allegation and produced no supporting evidence, yet the adjudicating authority shifted the burden to the assessee to disprove liability. Applying the principle that the party asserting liability must establish the jurisdictional facts, the demand for excise duty, interest and penalty failed. The impugned order was set aside, the appeal was allowed, and consequential relief followed. en-us Mon, 27 Jan 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774341 A fiscal demand under Rule 4(2) of the Central Excise Rules, 2002 cannot be sustained unless the Revenue first pleads and proves the foundational fact that the molasses were procured from khandsari sugar factories. The notice in this matter made no such allegation and produced no supporting evidence, yet the adjudicating authority shifted the burden to the assessee to disprove liability. Applying the principle that the party asserting liability must establish the jurisdictional facts, the demand for excise duty, interest and penalty failed. The impugned order was set aside, the appeal was allowed, and consequential relief followed. Case-Laws Central Excise Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774341