Prima Facie Case Established on SSI Exemption; Appellant Must Prove Trading Activity Following Seized Records and Buyer Probes.

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....SSI Exemption - proof of trading activity - since the Department had established the prima-facie case on the basis of seized private records and investigation carried out with the buyers and the statement of the sole proprietor, the onus was on the appellant to show the substantive proof of trading - demand confirmed - AT....