2002 (8) TMI 788

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..... J)]. This appeal is filed by the Revenue. When the matter was called none appeared on behalf of the Respondents. However, there was a request from the Respondents for an adjournment. 2. On going through the issue involved herein, we find that the matter itself can be disposed off on limited issue even in their absence. Accordingly we proceed to pass this order after hearing Shri Narasimha .....

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..... s end to ascertain whether the duty on the chassis was paid. The onus of proof lies on the Department. No evidence is forthcoming on record to show that the Department has discharged that onus. Accordingly he held that it is not only unfair but illegal to recover the duty from the appellants, M/s. Fabricon Pvt. Ltd. 4. The Department has come in an appeal on the ground that where the assessee cl .....

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..... on the Department as it was rightly analysed by the Commissioner in the impugned order. No evidence has been placed on record that the Department has discharged the burden. This cannot be shifted to the assessee. In the absence of such evidence the Commissioner is just right in observing that it is not correct to recover the duty from the assessee. He also relied upon the judgment of the Supreme C .....

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