SERVO ELECTRONICS Vs. UNION OF INDIA

JUDGEMENT

(1.) The Customs, Excise and Gold (Control) Appellate tribunal in the judgment and order under appeal has rightly found that the onus lay upon the appellant to establish that what had started out in Sheds Nos. 83 and 84 as a single unit had become two separate independent units. Upon the material before it, the tribunal came to the conclusion that it was not established that the two sheds now constituted independent units. There is no perversity in the order of the tribunal; its conclusion is reasonable upon the record. The appeal is, therefore, dismissed with costs.