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TMI Blog2011 (2) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... otification. The Commissioner (Appeals) vide the impugned order allowed the benefit of the Notification. There is no finding in the impugned order that the conditions of the Notifications are fulfilled by the respondent. In the absence of such finding, the impugned order is not sustainable hence it is set aside. The matter is remanded to the Commissioner (Appeals) to decide the appeal afresh. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show that they had fulfilled the conditions of the Notifications. 5. The respondent filed appeal and the Commissioner (Appeals) passed an interim order directing the assessing authority to return the distribution certificates produced by the respondent so that necessary corrections could be made as per the provisions of the Notification. Ld. Commissioner (Appeals) asked for a report from the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the said goods or such extended period as the Assistant Collector of Customs may allow, a certificate stating that the said goods have been distributed to the poor and the needy, free of cost without any distinction of caste, creed or race. The contention of the Revenue is that similar conditions are there in the earlier Notification. There is no finding in the impugned order passed by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification 148/94-Cus. dated 13.7.1994 and earlier Notification 82/85-Cus. As the respondent is claiming the benefit of the Notification, onus is on the respondent to show that they fulfilled the conditions of the Notification. The Commissioner (Appeals) vide the impugned order allowed the benefit of the Notification. There is no finding in the impugned order that the conditions of the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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