Eximkey - India Export Import Policy 2004 2013 Exim Policy
Excise Acts, Rules & Regulation Central Excise Acts Chapter7-Of the Burden of proof
106. Burden of proving fact especially within knowledge. -

When any fact is especially within the knowledge of any person, the burden of proving that fact is upon him.

Illustrations

(a) When a person does an act with some intention other than that which the character and circumstances of the act suggest, the burden of proving that intention is upon him.

(b) A is charged with travelling on a railway without ticket. The burden of proving that he had a ticket is on him.

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