https://www.taxtmi.com/caselaws?id=92779 The Tribunal rejected the Reference Application by the Commissioner of Central Excise, Chandigarh, affirming that in cases of conditional exemptions under the Central Excise Act, the burden of proof regarding duty-paid goods rests with the Department. The Tribunal emphasized that the Department must demonstrate that the goods are non-duty paid, as established in previous decisions and consistent Tribunal rulings, and concluded that there was no new legal point at issue in this case. en-us Thu, 28 Oct 1999 00:00:00 +0530 Sat, 05 Nov 2011 10:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92779 The Tribunal rejected the Reference Application by the Commissioner of Central Excise, Chandigarh, affirming that in cases of conditional exemptions under the Central Excise Act, the burden of proof regarding duty-paid goods rests with the Department. The Tribunal emphasized that the Department must demonstrate that the goods are non-duty paid, as established in previous decisions and consistent Tribunal rulings, and concluded that there was no new legal point at issue in this case. Case-Laws Central Excise Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92779