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2011 (2) TMI 138 - PUNJAB AND HARYANA HIGH COURTDemand of duty - Burden of proof - The goods received back were duty paid goods and also that the conditions laid down in the Trade Notice are fulfilled - The department has not produced any evidence to indicate that the processes undertaken by the appellants amounted to manufacture - The finding recorded by the Commissioner (Appeals) is that the goods were removed after the duty had already been paid - Removal of goods received back from Sales Depot for reconditioning did not require payment of duty again - Due procedure had been followed in the matter - Hence, there was no case for demand of duty.
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