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2018 (10) TMI 83 - HC - Central ExciseSSI Exemption - case of appellant is that their clearances, even as per the amount mentioned in the show cause notice is only ₹ 23,82,886/-, which is well below the threshold limit - Benefit of the N/N. 8/98-Central Excise dated 02.06.1998 - burden to prove - Held that:- The exemption notification should be interpreted strictly and the burden of proving the applicability would be on the assessee to show that his case comes within the parameters of exemption notification - In the instant case, the asseessee has miserably failed to prove that their case comes within the conditions stipulated in the exemption notification. Therefore, the Tribunal as well as the adjudicating authority have rightly rejected the case of the assessee. Appeal dismissed - decided against assessee.
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