https://www.taxtmi.com/caselaws?id=82920 Differential duty demands based on disputed chemical test reports could not be sustained where the results were inconsistent and the department produced no adequate corroborative evidence, such as seizure of the spinnerette or other proof of manufacture of the higher-denier yarn. The refusal to permit retest in one matter further weakened the evidentiary basis. In the connected matter, substantial delay in issuing notice and adjudicating the demand, together with the lapse between sample drawal and proceedings, supported the assessee's limitation objection. The duty demands were therefore set aside on merits and on limitation grounds. en-us Fri, 23 Apr 1993 00:00:00 +0530 Fri, 08 Jul 2011 11:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82920 Differential duty demands based on disputed chemical test reports could not be sustained where the results were inconsistent and the department produced no adequate corroborative evidence, such as seizure of the spinnerette or other proof of manufacture of the higher-denier yarn. The refusal to permit retest in one matter further weakened the evidentiary basis. In the connected matter, substantial delay in issuing notice and adjudicating the demand, together with the lapse between sample drawal and proceedings, supported the assessee's limitation objection. The duty demands were therefore set aside on merits and on limitation grounds. Case-Laws Central Excise Fri, 23 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82920