2002 (8) TMI 788 - AT - Central Excise

Summary

The appeal was filed by the Revenue regarding duty rates on motor vehicles under Notification No. 162/86-Central Excise. The Commissioner ruled in favor of the assessee due to lack of evidence from the Department proving non-payment of duty on chassis. The Department appealed, arguing the burden of proof lies with the assessee. The Tribunal upheld the Commissioner's decision, stating the burden is on the Department and dismissed the appeal.