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TMI Blog2016 (11) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... course of action. In the result, we set aside the impugned order and remit the matter to the original Adjudicating authority to decide the issues afresh in the light of the evidences on record, the evidences that would be produced by the Appellant and also the principle of law settled in this regard. All issues are kept open. The appeal is allowed by way of remand. - Appeal No.E/1433/2008-DB - Order No.A/10482/2016 - Dated:- 30-5-2016 - Dr. D.M. Misra, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For Appellant: Shri S.J. Vyas, Advocate For Respondent: Shri Alok Srivastava, A.R. (Dy. Commissioner) Per: Dr. D.M. Misra This appeal is filed against OIA No.KRS/212/VAPI/2008, dt.31.07.2008, passed by Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince the principle of law prevailing at that time was that the burden to prove that the yarn procured by them from the market was non-duty paid, rests with the Revenue, hence, they did not make much efforts to place necessary evidences to show the duty paid character of yarn before the authorities below. He submits that after the judgment of Hon'ble Supreme Court in Dhiren Chemical Industries - 2002 (139) ELT 3 (SC) the said principle of law undergone a change and the burden is placed on the assess to establish the duty paid character of the input to avail the benefit. It is his contention that after great difficulty, now they have procured the relevant evidences by which it could be shown that appropriate duty of excise has been discha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the demand has been confirmed against the Appellant by the Adjudicating authority as well as by the ld. Commissioner (Appeals) on the ground that the Appellant could not place evidence in establishing the fact that yarn procured by them had suffered duty. Now, the learned Advocate for the Appellant claims to be in possession of the evidences, which in our opinion, should be verified and both sides agree for such a course of action. In the result, we set aside the impugned order and remit the matter to the original Adjudicating authority to decide the issues afresh in the light of the evidences on record, the evidences that would be produced by the Appellant and also the principle of law settled in this regard. All issues are kept open. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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