Supreme Court of India
M/s. Tamil Nadu Housing Board v. The Collector of Central Excise, Madras and Anr.
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From the headnote
Central Excises and Salt Act. 1944 : Proviso to S.JJA-,Scope of-Exception to principal clause-Existence of situations visualised such as fraud, collision coupled and intention to evade payment of duty-Both must concur with invoking the exceptional power under the proviso-Initial burden on the depanment-Once material is brought in by the Department to show assessee's guilt onus shifts on the assessee. The appellant Board, a statutory body, obtained registration under the Factories Act for a c11ncrete unit and a .wood unit, both manufacturing rmished products. Whit~ the items manufactured in
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