2015 (9) TMI 302

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..... nist Mr. Syed Nadeem, Standing Counsel for the State/respondent JUDGMENT We do not find any scope of interference in the above revision applications. The fact remains that the revisionist is 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 wi .....

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..... otification. Accordingly, assessment was made for several assessment years. Against the assessment orders, assesse went before the Appellate Authority and the Appellate Authority felt, unfortunately, 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 ex .....

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..... ed. There is nothing on record which would show that the revisionist has worked on papier mache, i.e. manufactured anything by utilizing papier mache. 3. The fact remains that he, who seeks 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 revision .....

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