2000 (8) TMI 391

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..... R, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in these appeals is whether the appellant was entitled to the benefit of the entry at serial number 3 of the table to the Notification No. 171/88. This entry exempts from duty waste and scrap arising out of a specified goods on which the excise duty or additional customs duty had been paid subj .....

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..... rtmental representative. 3. The ground in these appeals is that that "it is a settled fact of law and policy of the government that all market goods shall be deemed to have paid appropriate duty unless otherwise established." Since no evidence has been produced by the department that the sheets were not duty paid, the demand cannot be sustained. It is further contended that the notification shou .....

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