1996 (4) TMI 181

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....or the Appellant. Shri R. Nambirajan, Advocate, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - These Revenue appeals involving common question of law and facts were heard together and are being disposed of through this common order. 2. Arguing for the Revenue the Ld. DR submits that the respondents manufactured PVC containers out of PVC lay flat tubings and claim....

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....duty paid PVC resin and these PVC lay flat tubings were then converted into PVC containers. Apart from this, in case of goods procured from the market duty paid character is to be presumed unless goods are clearly recognisable as non-duty paid. The onus to establish non-duty paid character in such circumstances is always on the Revenue. He submits that since resins have paid duty manufacture of co....

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....ettled proposition that in such cases onus to prove otherwise is on the Revenue assessee (Sic). Goods purchased from the market are presumed to be duty paid as was held by Delhi High Court in the case reported in 1978 (2) E.L.T. (J 525) (Del.), a decision approved by the Hon'ble Apex Court in the case of Collector of Central Excise v. Decent Dyeing Co., 1990 (45) E.L.T. 201. 5. In regard t....