https://www.taxtmi.com/caselaws?id=94806 In a conditional exemption notification dispute, the Tribunal stated that the burden of proving whether goods were non duty-paid is not fixed and may shift depending on the facts of each case. The question had to be resolved by examining the evidence and circumstances surrounding the exemption claim and the assessee's claim of deemed credit. As the matter turned on factual assessment rather than a general legal principle, no referable question of law arose. en-us Wed, 17 Nov 1999 00:00:00 +0530 Sat, 03 Dec 2011 18:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94806 In a conditional exemption notification dispute, the Tribunal stated that the burden of proving whether goods were non duty-paid is not fixed and may shift depending on the facts of each case. The question had to be resolved by examining the evidence and circumstances surrounding the exemption claim and the assessee's claim of deemed credit. As the matter turned on factual assessment rather than a general legal principle, no referable question of law arose. Case-Laws Central Excise Wed, 17 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94806