1999 (11) TMI 482

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..... T)]. The point of law formulated in the application for reference filed by the Revenue is : Whether the burden of proof that the goods are non duty-paid in the case of conditional exemption is on the department or on the assessee . 2. Arguing the reference application Shri Mewa Singh, ld. SDR submits that the burden is on the claimant i.e. the assessee to prove that the goods are duty p .....

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..... osition cannot be the same. The burden keeps on shifting depending on the facts of each case. Since the question in the instant case arises out of the factual position and since the burden to prove is never static and keeps on shifting, therefore, it is the consideration of the facts and since the matter pertains to the examination of facts, we hold that no point of law arises in the instant case. .....

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