https://www.taxtmi.com/caselaws?id=165885 Duty could not be demanded on the presumption that all clearances described as hair beltings were processed cotton beltings, because the record did not conclusively establish their character and there was no documentary proof to support the inference. The figures furnished by the assessee were not an admission that the goods were cotton beltings, and a sample tested on 7-6-80 could apply only to the lot sampled. In the absence of any established basis for prospective sampling or retrospective application, the penalty under Rule 173Q also could not be sustained. en-us Tue, 05 May 1981 00:00:00 +0530 Thu, 14 Aug 2014 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165885 Duty could not be demanded on the presumption that all clearances described as hair beltings were processed cotton beltings, because the record did not conclusively establish their character and there was no documentary proof to support the inference. The figures furnished by the assessee were not an admission that the goods were cotton beltings, and a sample tested on 7-6-80 could apply only to the lot sampled. In the absence of any established basis for prospective sampling or retrospective application, the penalty under Rule 173Q also could not be sustained. Case-Laws Central Excise Tue, 05 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165885