1999 (11) TMI 482

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....for the Respondent. [Order per : G.R. 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....