2019 (1) TMI 2032

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....For the Appellant : Shri H.G. Dharmadhikari & Ms Lalita S. Phadke, Advocates For the Respondent : Smt A.V.L.N. Chary, Superintendent/AR ORDER 1. These appeals have been filed against Order-in-Appeal No.31/2011 dated 17.08.2011. 2. The issue involved in these appeals is whether the appellant is entitled for the benefit of exemption notification 01/2011-CE or 02/2011-CE for the fertilize....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nst the person claiming the exemption notification. 3. In this case the appellant imported Muriate of Potash and claimed the aforesaid Central Excise exemption notifications which were conditional notifications. The condition therein is that no CENVAT credit should have been availed in the manufacture of the goods. It is the case of the revenue that the appellant has not manufactured but has im....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ns while calculating additional duty of customs on imports. 5. Learned departmental representative reiterates the findings of the lower authority and asserts that unless it can be shown that the conditions have been fulfilled the appellant is not entitled to the benefit of the conditional exemption notification. The burden of proving that the condition has been met rests on the appellant and th....