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2014 (5) TMI 91 - HC - Central ExciseBenefit of Notification No.202/88-CE dated 20.5.1988 - Whether the benefit of Notification No.202/88-CE dated 20.5.1988 can be denied when Railways have paid duty on the auctioned old rails while purchasing the same and the same has been sold to the applicant as such - Burden to proof - Held that:- burden of establishing that the inputs were non-duty paid and the petitioners were, therefore, not entitled to the benefit of the notification as aforesaid shall be on the Department failing which their duty paid character shall be presumed or deemed to be inputs on which the duty has already been paid - onus was on the Department to prove that the goods have not suffered duty or that the same are recognizable being non-duty paid. Mere auctioning by the railway the discarded rails etc. would not automatically lead to the inference that the same were clearly recognizable as deemed non-duty paid-The authorities misdirected themselves in holding that since the railway was not registered with the Central Excise Department, the sale by it through auction cannot lead to the inference that the goods auctioned were duty paid. The benefit of Notification was wrongly denied to the petitioners - Following decision of Laxmi Rolling Mills & Others versus CEGAT , New Delhi [2001 (12) TMI 85 - HIGH COURT OF JUDICATURE AT ALLAHABAD] - Decided in favour of assessee.
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