2001 (12) TMI 754

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.... Shri Ganesh, Clerk of Counsel, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal, preferred by Revenue, the issue involved is whether the benefit of Notification No. 8/97-C.E., dated 1-3-1997 is available to the goods clandestinely removed by M/s. Modern Polyster Yarn, a Hundred Percent Export Oriented Unit to Domestic Tariff Area (DTA). 2. Shri K.K. Anand....

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....nd fulfilled the requirement of Notification No. 2/95-C.E; that it is well settled that the burden to prove that a person is covered by the scheme of exemption is on him who claims the benefit of exemption Notification; that the decision in the case of Euro Cotspin Ltd. has not been accepted by the Department. 4. We have considered the submissions of the learned DR and perused the records.....