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2018 (11) TMI 521 - CESTAT ALLAHABADImposition of personal penalty - existence of trading activity or not? - Held that:- In respect of the goods on which demand of around 58 lakhs was confirmed, there is no evidence of manufacture produced by Revenue for leveling of charges of manufacture and duty liability. It is only because after lapse of time such person could not be produced, the said duty was confirmed. The burden of proof was on Revenue to establish that said goods were manufactured by the appellant and such burden was not discharged by Revenue. Appeal allowed - decided in favor of appellant.
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