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of <h1>Burden of Proof in Duty-Paid Goods Exemption Cases</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus AARTI STEELS CO. LTD.</h3> COMMISSIONER OF C. EX., CHANDIGARH Versus AARTI STEELS CO. LTD. - 2000 (126) E.L.T. 1106 (Tribunal) The Appellate Tribunal CEGAT, New Delhi considered the burden of proof in cases of conditional exemption of duty-paid goods. The tribunal held that the burden shifts depending on the facts of each case. In this specific case, the burden was on the assessee to prove that the goods were duty paid. The tribunal rejected the Reference Application as no point of law arose.
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