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of <h1>CEGAT Chennai: Test reports can't be applied between sample drawing. Revenue's appeals dismissed.</h1> <h3>COMMISSIONER OF C. EX., MADURAI Versus PONJESTLY FILAMENT (P) LTD.</h3> The Appellate Tribunal CEGAT, Chennai upheld the Commissioner (Appeals) decision that test reports cannot be applied for the period between drawing of ... Samples - Test reports - Applicability of The Appellate Tribunal CEGAT, Chennai upheld the Commissioner (Appeals) decision that test reports cannot be applied for the period between drawing of samples. The Revenue's appeals were dismissed as the test result is not required to be applied for the entire period.
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