https://www.taxtmi.com/caselaws?id=101917 Exemption under Notification No. 251/82-C.E. was denied because the tribunal applied earlier binding decisions governing the cotton fabric count and held that the claimed basis for exemption was not established. The assessee's contention that the sample had been drawn from only one batch, while the goods were processed in different batches on different dates, did not displace the adverse test result or the precedent relied upon. The duty demand was not confined to the batch from which the sample was taken, and the denial of exemption was sustained. en-us Fri, 08 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 11:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101917 Exemption under Notification No. 251/82-C.E. was denied because the tribunal applied earlier binding decisions governing the cotton fabric count and held that the claimed basis for exemption was not established. The assessee's contention that the sample had been drawn from only one batch, while the goods were processed in different batches on different dates, did not displace the adverse test result or the precedent relied upon. The duty demand was not confined to the batch from which the sample was taken, and the denial of exemption was sustained. Case-Laws Central Excise Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101917