2013 (8) TMI 545

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..... rior quantity when burden of proof was not discharged by it - no evidence was adduced by the assessee to support its claim of proper declaration of description and value of export - there was a clear admission of under valuation as recorded by Adjudicating Authority at the time of recording of statement u/s 108 – It was elementary principle of law that who had made averment had to prove its veraci .....

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..... actured by the same manufacturer in China viz., M/s. Zhecheng Jingxin Super Hard Abrasive Material Products Co. Ltd., China. Accordingly to Revenue, once such fact came to record and the respondent failed to discharge its burden of proof relating to plea of inferior quality imported by it, learned appellate authority should have not accepted such baseless plea which has caused prejudice to the i .....

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