https://www.taxtmi.com/caselaws?id=165746 Duty and penalty could not be sustained on a presumption that clearances described as hair beltings were in fact processed cotton beltings. The record lacked conclusive documentary proof that all disputed clearances answered the dutiable description, and the assessee's figures were not an admission of conversion. A sample tested on 7-6-1980 could support only the lot from which it was drawn, with no established basis for applying that result prospectively to later clearances. As the evidence did not conclusively establish the dutiable character of the goods, the benefit of doubt went to the assessee and the demand and penalty were set aside. en-us Wed, 05 May 1982 00:00:00 +0530 Sat, 09 Aug 2014 10:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165746 Duty and penalty could not be sustained on a presumption that clearances described as hair beltings were in fact processed cotton beltings. The record lacked conclusive documentary proof that all disputed clearances answered the dutiable description, and the assessee's figures were not an admission of conversion. A sample tested on 7-6-1980 could support only the lot from which it was drawn, with no established basis for applying that result prospectively to later clearances. As the evidence did not conclusively establish the dutiable character of the goods, the benefit of doubt went to the assessee and the demand and penalty were set aside. Case-Laws Central Excise Wed, 05 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165746