https://www.taxtmi.com/caselaws?id=41832 Base dyes purchased in the open market may ordinarily be presumed to be duty-paid where the excise regime prohibits removal from the factory without payment of duty. The petitioners retained the burden of showing compliance with Notification No. 180/61-C.E., but that burden was satisfied by invoices and dealer certificates consistent with the applicable trade notice. Exemption could not be denied merely because gate passes or direct proof of actual duty payment were unavailable when the surrounding documents supported compliance. On that footing, the demand and the impugned orders were set aside. en-us Thu, 27 Nov 1986 00:00:00 +0530 Mon, 07 Jun 2010 13:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41832 Base dyes purchased in the open market may ordinarily be presumed to be duty-paid where the excise regime prohibits removal from the factory without payment of duty. The petitioners retained the burden of showing compliance with Notification No. 180/61-C.E., but that burden was satisfied by invoices and dealer certificates consistent with the applicable trade notice. Exemption could not be denied merely because gate passes or direct proof of actual duty payment were unavailable when the surrounding documents supported compliance. On that footing, the demand and the impugned orders were set aside. Case-Laws Central Excise Thu, 27 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41832