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2010 (8) TMI 374 - CESTAT, NEW DELHITextile and textile articles - concessional rate of duty in terms of Notification No. 14/2002-C.E – assessee entitled for deemed credit in relation to the duty paid on inputs - condition specified appropriate duty of excise leviable under the First or the Second Schedule to the said Central Excise Tariff Act read with any notification for the time being in force or the additional duty of customs leviable under Section 3 of the Customs Tariff Act, 1975, should be paid - Whether the goods are subjected to payment of duty or not has to be established by procuring necessary material as regards the payment of duty by the assessee who wants to claim necessary concession under the Notification - burden in that regard would lie upon the claimant - unilateral document by the assessee cannot be termed as proof of payment of duty - onus would not shift upon the Department till primary burden in this regard is discharged by the assessee – Assessee failed to discharge burden – Appeal rejected
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