https://www.taxtmi.com/caselaws?id=82671 The Tribunal set aside the impugned Orders-in-Appeal and allowed all appeals, providing relief to the appellants regarding the seizure and confiscation of Urea. The judgment clarified the presumption of duty payment on goods purchased from the open market for industrial use, aligning with previous High Court decisions. The burden on purchasers to prove duty payment was deemed unreasonable, emphasizing established legal principles and granting consequential relief to the appellants. en-us Fri, 06 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82671 The Tribunal set aside the impugned Orders-in-Appeal and allowed all appeals, providing relief to the appellants regarding the seizure and confiscation of Urea. The judgment clarified the presumption of duty payment on goods purchased from the open market for industrial use, aligning with previous High Court decisions. The burden on purchasers to prove duty payment was deemed unreasonable, emphasizing established legal principles and granting consequential relief to the appellants. Case-Laws Central Excise Fri, 06 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82671