1994 (9) TMI 98

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....st the judgment and order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi, is whether the Tribunal committed any error of law in upholding the notice issued by the Collector that the appellant, a manufacturer of corrugated boards, was not entitled to claim exemption as the kraft paper out of which the appellant claimed to have produced the corrugated boards was not c....

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.... then the burden to prove that circumstance is on the person claiming exemption. Corrugated board manufactured by the appellant was dutiable item unless it was manufactured out of kraft paper which suffered duty of 37.5%. To get this benefit the appellant wrote a letter to the department intimating it that it shall be using duty paid kraft paper for manufacture of the board. It was on this letter ....