https://www.taxtmi.com/caselaws?id=460320 Clarified that the respondent bore the legal onus to prove that the specific conditions prescribed in the Central Excise notifications were satisfied, and failure to discharge that burden resulted in adverse consequences for the respondent; consequence: appeals were decided against the respondent. Clarified that the institutional entities characterised as Apex Bodies functioned as selling or commission agents rather than direct purchasers of the goods, and this characterisation precluded reliance on purchaser-status benefits under the notifications; consequence: revenues challenge succeeded and substantial questions of law were answered in revenues favour. en-us Thu, 16 Mar 2023 00:00:00 +0530 Wed, 21 Jan 2026 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460320 Clarified that the respondent bore the legal onus to prove that the specific conditions prescribed in the Central Excise notifications were satisfied, and failure to discharge that burden resulted in adverse consequences for the respondent; consequence: appeals were decided against the respondent. Clarified that the institutional entities characterised as Apex Bodies functioned as selling or commission agents rather than direct purchasers of the goods, and this characterisation precluded reliance on purchaser-status benefits under the notifications; consequence: revenues challenge succeeded and substantial questions of law were answered in revenues favour. Case-Laws Central Excise Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460320