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2018 (11) TMI 1508 - CESTAT MUMBAI100% EOU - clearance of lipsticks against advance DTA permission - benefit of N/N. 2/95-CE dated 4.1.1995 - benefit of notification denied on the ground that the manufactured product, viz. lipstick, was never exported by the appellant subsequently, therefore, the condition of EXIM Policy para 9.9(b) is violated - Held that:- As to be eligible to the benefit of notification, the assessee has to discharge the burden that their case falls within the four corners of the conditions prescribed in availing the benefit of the exemption notification - the appellant could not prove the same. Also, there is no merit in the contention of the learned Advocate for the appellant that the demand is barred by limitation inasmuch as the benefit of the notification was obtained by misdeclaring the fact that lipsticks were exported or meant to be exported, then the appellant knew that the lipsticks manufactured would be cleared in DTA only. Appeal dismissed - decided against appellant.
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