https://www.taxtmi.com/caselaws?id=44269 Exemption for corrugated board manufactured from kraft paper was conditional on proof, to the satisfaction of the proper officer, that the kraft paper was duty-paid and had suffered excise duty at the prescribed rate. The burden to establish that factual foundation lay on the claimant seeking the benefit, because the goods were otherwise dutiable. The appellant failed to prove that the kraft paper used was duty-paid; the explanation about missing gate passes was rejected, and the authorities found the paper had in fact enjoyed exemption under another notification. The exemption was therefore denied and the challenge to the notice and Tribunal order failed. en-us Wed, 14 Sep 1994 00:00:00 +0530 Fri, 25 Jun 2010 11:36:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44269 Exemption for corrugated board manufactured from kraft paper was conditional on proof, to the satisfaction of the proper officer, that the kraft paper was duty-paid and had suffered excise duty at the prescribed rate. The burden to establish that factual foundation lay on the claimant seeking the benefit, because the goods were otherwise dutiable. The appellant failed to prove that the kraft paper used was duty-paid; the explanation about missing gate passes was rejected, and the authorities found the paper had in fact enjoyed exemption under another notification. The exemption was therefore denied and the challenge to the notice and Tribunal order failed. Case-Laws Central Excise Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44269