https://www.taxtmi.com/caselaws?id=74992 Differential excise duty on base yarn was held unsustainable where the appellants only processed or texturised acrylic yarn bought from the open market and produced records of receipt and processing. The levy under the tariff and exemption structure applied only if duty on the base yarn had not already been paid, and liability attached to the manufacturer of the excisable goods, not to processors who did not manufacture the base yarn. Once the appellants showed prima facie market receipt of duty-paid goods, the burden shifted to the Department to prove non-payment of duty on the base yarn. As no effective rebuttal was made, the demand failed. en-us Fri, 28 Sep 1984 00:00:00 +0530 Mon, 13 Jun 2011 18:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74992 Differential excise duty on base yarn was held unsustainable where the appellants only processed or texturised acrylic yarn bought from the open market and produced records of receipt and processing. The levy under the tariff and exemption structure applied only if duty on the base yarn had not already been paid, and liability attached to the manufacturer of the excisable goods, not to processors who did not manufacture the base yarn. Once the appellants showed prima facie market receipt of duty-paid goods, the burden shifted to the Department to prove non-payment of duty on the base yarn. As no effective rebuttal was made, the demand failed. Case-Laws Central Excise Fri, 28 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74992