https://www.taxtmi.com/caselaws?id=85193 The Tribunal dismissed the appeal against the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay, in favor of the respondents. The dispute centered on the duty on acrylic yarn processed by the respondents, with the Revenue alleging non-payment of Central Excise Duty. Despite the Revenue's arguments regarding the yarn's properties post-processing, the lower authorities found in favor of the respondents due to lack of Department tests and denial of natural justice. The Tribunal upheld these findings, emphasizing the reliability of the test report and genuineness of the samples, ultimately rejecting the Revenue's appeal. en-us Wed, 13 Dec 1995 00:00:00 +0530 Wed, 03 Aug 2011 13:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85193 The Tribunal dismissed the appeal against the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay, in favor of the respondents. The dispute centered on the duty on acrylic yarn processed by the respondents, with the Revenue alleging non-payment of Central Excise Duty. Despite the Revenue's arguments regarding the yarn's properties post-processing, the lower authorities found in favor of the respondents due to lack of Department tests and denial of natural justice. The Tribunal upheld these findings, emphasizing the reliability of the test report and genuineness of the samples, ultimately rejecting the Revenue's appeal. Case-Laws Central Excise Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85193