1999 (11) TMI 624

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..... per : S.S. Kang, Member (J)]. The appellants filed this appeal against the order-in-original dated 6-4-1992 passed by the Additional Collector of Central Excise. 2. The brief facts of the case are that the appellants are engaged in the manufacture of M.S. Flats and M.S. Bars and were availing the benefit of Notification No. 202/88, dated 20-5-1988. On 6-8-1990, a truck loaded with M.S. Fl .....

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..... ese were produced out of the non-duty paid inputs. He submits that the constant stand of the appellants before the Revenue was that the inputs were purchased from the open market. Therefore, these are presumed to be duty-paid if not proved otherwise. He submits that there is no evidence produced by the Revenue showing that the goods were not duty-paid. He, further, submits that the Additional Comm .....

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..... bunal in this case held that the onus is on the revenue to prove non-duty paid on the scrap purchased from the open market. Ld. Counsel submits that no evidence was produced by the revenue to show that the inputs used in the manufacture of goods, in question, were non-duty paid. He, therefore, prays that the appeal be allowed. 4. Heard ld. D.R., who reiterated the findings of the lower authoriti .....

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