2000 (5) TMI 510

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....r the Appellant. Shri V.M. Udhoji, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein are aggrieved by the denial of the benefit of exemption in terms of Notification 35/95-C.E., dated 16-3-1995 on doubled cotton yarn, on the ground that they have not established that this is meant for use in the manufacture of fabrics, which is a conditio....

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....of cotton yarn regarding purchase of the same from the appellants and supplied to fabric manufacturers, however, there is nothing on record to show that this material was produced before the Commissioner (Appeals), as claimed by the assessees and, therefore, we cannot take note of these certificates. In order to claim the benefit of exemption under a Notification, the burden lies upon the person s....