2002 (2) TMI 815

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...., DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in this appeal, the Collector (Appeals) had confirmed the finding of the Asstt. Collector that the benefit of the exemption contained in Notification 31/88 would not be available to the ampicillin trihydrate and amoxycilin manufactured and cleared by the appellant for the reason that the certificate sh....

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....at it says is that the burden is upon the party who claims the exemption to prove the facts that entitle him to it. We do not see how this is relevant to the facts before us. The notification itself does not contain any provision for production of end-use certificate. The circular of the Board that the Departmental Representative relies upon does provide that on a strict interpretation of Notifica....