https://www.taxtmi.com/caselaws?id=246553 Excise duty demand on 210 denier yarn exempt under Notification No. 31/93-C.E. could not be sustained where the material test evidence was incomplete. The first sample analyses showed variance, a retest was sought, but the second test report was not produced and the third sample report was never received. That evidentiary gap, combined with the absence of proof of dispatch or receipt of the third sample, led to an adverse presumption against the Department for withholding the best available evidence. The demand therefore failed. en-us Wed, 08 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246553 Excise duty demand on 210 denier yarn exempt under Notification No. 31/93-C.E. could not be sustained where the material test evidence was incomplete. The first sample analyses showed variance, a retest was sought, but the second test report was not produced and the third sample report was never received. That evidentiary gap, combined with the absence of proof of dispatch or receipt of the third sample, led to an adverse presumption against the Department for withholding the best available evidence. The demand therefore failed. Case-Laws Central Excise Wed, 08 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246553