2000 (6) TMI 425

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..... JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. We have heard Shri C.R. Das, learned Advocate for the appellants and Shri J.M. Kennedy, learned JDR for the Revenue. 2. The short issue involved in the present appeal is as to whether the appellants are entitled to the benefit of exemption Notfn. No. 178/88 in respect of Brass, Sheet and Circles manufactured out of baz .....

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..... e arrived at on the basis of assumption and presumption and it is for the Revenue to prove it beyond doubt that the scrap in question was cleared without payment of duty. Even if the scraps are articles of metals which have become scrap on account of prolonged use and wear and tear, become unfit for being used as articles any longer, they cannot be held to be non-duty paid scrap because the duty m .....

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