2002 (8) TMI 788

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This appeal is filed by the Revenue. When the matter was called none appeared on behalf of the Respondents. However, there was a request from the Respondents for an adjournment. 2. On going through the issue involved herein, we find that the matter itself can be disposed off on limited issue even in their absen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in the order that the Department has not made any investigation at the suppliers end to ascertain whether the duty on the chassis was paid. The onus of proof lies on the Department. No evidence is forthcoming on record to show that the Department has discharged that onus. Accordingly he held that it is not only unfair but illegal to recover the duty from the appellants, M/s. Fabricon Pvt. Ltd. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... suppliers end to ascertain whether the duty on the chassis was paid or not. The burden lies on the Department as it was rightly analysed by the Commissioner in the impugned order. No evidence has been placed on record that the Department has discharged the burden. This cannot be shifted to the assessee. In the absence of such evidence the Commissioner is just right in observing that it is not cor....