TMI Blog2015 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... es not come within exemption notification is with Department and as Department proceeded to hold that assessee does not come within exemption notification assessment orders exempting revisionist are bad – Held that:- who seeks to contend that he is entitled to benefit of exemption, onus is upon him to establish that he is covered by exemption notification – Exemption to unit was available only if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Unit registered with All India Khadi and Village Industries Commission or with Uttar Pradesh Khadi and Village Industries Board, is not in dispute. There is no dispute that the revisionist has complied with all necessary requirements to be complied for obtaining and continuing such registration. The revisionist manufactures stationery items as that of file cover, file board, etc. It sells items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately, that onus of establishing that assessee does not come within the exemption notification is with the Department and as the Department has proceeded to hold that the assessee does not come within the exemption notification based on purchase by it on two occasions machine made papers, the assessment orders are bad and fresh assessment orders are required to be passed. Accordingly, the matters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to contend that he is entitled to the benefit of exemption, the onus is upon him to establish that he is covered by the exemption notification. In the instant case, exemption to an unit as that of the revisionist was available only if it had used as raw material handmade paper for manufacturing of file cover, file board, etc. or had used as raw material papier mache for manufacturing any product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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