https://www.taxtmi.com/caselaws?id=50409 The department could not sustain the duty demand for alleged breach of Notification No. 203/92-Cus. because it failed to establish the factual basis that Modvat credit had been availed. The notice did not clearly admit such availment, and no material was produced to show suppression of facts for invoking the extended limitation period under the Customs Act. As the burden lay on the department to prove both the contravention and the factual foundation for extended limitation, the demand failed and the assessee succeeded. en-us Mon, 15 May 2000 00:00:00 +0530 Sat, 21 Aug 2010 15:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50409 The department could not sustain the duty demand for alleged breach of Notification No. 203/92-Cus. because it failed to establish the factual basis that Modvat credit had been availed. The notice did not clearly admit such availment, and no material was produced to show suppression of facts for invoking the extended limitation period under the Customs Act. As the burden lay on the department to prove both the contravention and the factual foundation for extended limitation, the demand failed and the assessee succeeded. Case-Laws Customs Mon, 15 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50409