https://www.taxtmi.com/caselaws?id=125157 A demand based on a chemical examination report could not be sustained where the assessee was not supplied that report, retesting of samples had been sought, and part of the consignments remained untested. The appellate authority found that the adjudication rested on presumptions and assumptions. The Tribunal agreed that denial of an opportunity to rebut the laboratory report, despite it forming the basis of the show cause notice, undermined the Revenue's case. In the absence of cogent evidence displacing that finding, the Revenue's challenge failed and the appellate order was sustained. en-us Thu, 05 Feb 2009 00:00:00 +0530 Sat, 20 Oct 2012 10:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125157 A demand based on a chemical examination report could not be sustained where the assessee was not supplied that report, retesting of samples had been sought, and part of the consignments remained untested. The appellate authority found that the adjudication rested on presumptions and assumptions. The Tribunal agreed that denial of an opportunity to rebut the laboratory report, despite it forming the basis of the show cause notice, undermined the Revenue's case. In the absence of cogent evidence displacing that finding, the Revenue's challenge failed and the appellate order was sustained. Case-Laws Customs Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125157