https://www.taxtmi.com/caselaws?id=97031 Chemical examination supported classification of the disputed goods as tea waste, because the samples lacked the normal characteristics and flavour of tea. In the absence of additional evidence from the Revenue to show clandestine removal or substitution, the factual finding that the goods were tea waste under the Tea Waste (Control) Order, 1959 remained undisturbed. The appellate view in favour of the assessee was therefore left intact, and the alleged clandestine removal was treated as unproved. en-us Tue, 29 Aug 2000 00:00:00 +0530 Fri, 13 Jan 2012 17:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97031 Chemical examination supported classification of the disputed goods as tea waste, because the samples lacked the normal characteristics and flavour of tea. In the absence of additional evidence from the Revenue to show clandestine removal or substitution, the factual finding that the goods were tea waste under the Tea Waste (Control) Order, 1959 remained undisturbed. The appellate view in favour of the assessee was therefore left intact, and the alleged clandestine removal was treated as unproved. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97031