2000 (1) TMI 280

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....wal, Member (T)]. - In this appeal filed by M/s. Shanil Packaging Pvt. Ltd., the issue involved is whether the benefit of Notification No. 132/86-C.E., dated 1-3-1986 is available to the Lay Flat Tubing and H.M. HDPE bags manufactured by them. 2. When the matter was called, no one was present on behalf of the Appellants inspite of issue of notice to the Appellants as well as to their Advoc....

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....as the suppliers were availing of full exemption under Notification No. 175/86-CE, dated 1-3-1986; that appropriate payment of duty has to be adduced for claiming the benefit unless the Notification itself provides that all stocks of raw materials in the country would be deemed to be duty paid. He further submitted that it is well settled that it is for a person who claims exemption to establish h....

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....ds. The exemption from payment of duty was available to the finished product, manufactured by the appellants subject to the condition that the finished goods were made out of goods falling under heading Nos. 39.01 to 39.15 of the Schedule to the Central Excise Tariff Act on which duty of excise leviable thereon has already been paid. It is well settled law that the onus is on assessee who is claim....