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2016 (8) TMI 183 - AT - CustomsImport of goods against DEEC license - Denial of benefit of Notification No. 203/92-Cus - The benefit of said notification was sought to be denied on the ground that the goods exported for procuring the said license were manufactured by availing the benefit of input stage credit. Clause (V)(a) of Notification No. 203/92-Cus prohibited availment of input stage credit in respect of such goods. - Held that:- even if the third party exporter had availed input stage credit, the benefit of Notification No. 203/92 cannot be availed. The appellants has been the declaration as prescribed under the Schedule of the Notification to this aspect while applying for the said license. The appellant has failed to substitute the declaration made by them for obtaining this certificate. The appellant has, at no stage, given any evidence that no credit has been availed. While it is correct that when allegation is made by a person, the same is to be proved by that person. However, in this case, there is a specific declaration by the appellant that they have followed the conditions of the notification which include that the goods exported have not been availed the input stage credit. The appellants have failed to substitute the said declaration by providing evidence. Demand confirmed with interest - However, penalty u/s 114A set aside - Decided partly in favor of assessee.
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