1999 (11) TMI 482

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..... Sharma, Member (T)]. -  The point of law formulated in the application for reference filed by the Revenue is : "Whether the burden of proof that the goods are non duty-paid in the case of conditional exemption is on the department or on the assessee". 2. Arguing the reference application Shri Mewa Singh, ld. SDR submits that the burden is on the claimant i.e. the assessee to prove t....