2008 (11) TMI 271

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.... C/Appeal No. 710/04-BB(S), dated 27-3-2006. After considering the evidence on record, both the Authorities have held that the revenue has failed to establish that the goods in question were smuggled goods as the same were available freely in market. The burden was on revenue to prove that it was smuggled goods but the revenue has failed to discharge the same. In Para 6, the Tribunal has observed ....