https://www.taxtmi.com/caselaws?id=125654 CESTAT held that duty demand could not be extended to all past clearances merely on the basis of test reports from selected samples and a retracted supervisor statement. The Revenue had to establish, with reliable corroboration, that the appellant manufactured and cleared cross reel hank yarn throughout the disputed period. Customer correspondence, the absence of inquiries from multiple buyers, and the lack of panchnama or technical evidence on machinery weakened the Revenue's case. A test report for one lot could not be applied automatically to unrelated prior clearances. Duty and penalty were therefore confined to the goods actually proved to be cross reel hank yarn, with recomputation directed on that limited basis. en-us Mon, 13 Oct 2008 00:00:00 +0530 Tue, 29 Aug 2017 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125654 CESTAT held that duty demand could not be extended to all past clearances merely on the basis of test reports from selected samples and a retracted supervisor statement. The Revenue had to establish, with reliable corroboration, that the appellant manufactured and cleared cross reel hank yarn throughout the disputed period. Customer correspondence, the absence of inquiries from multiple buyers, and the lack of panchnama or technical evidence on machinery weakened the Revenue's case. A test report for one lot could not be applied automatically to unrelated prior clearances. Duty and penalty were therefore confined to the goods actually proved to be cross reel hank yarn, with recomputation directed on that limited basis. Case-Laws Central Excise Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125654