https://www.taxtmi.com/caselaws?id=346725 Doubtful chemical examiner's reports, without convincing cross-examination support or clear procedural basis, were found insufficient to establish that the goods were LDPE-based plastic ropes. The Revenue also failed to produce independent evidence of LDPE procurement or use, so the allegation of manufacture from LDPE remained unproved. In the absence of a reasoned classification of the goods, and with the reliance on an overruled Larger Bench view being misplaced, the excise demand and notice were unsustainable. The impugned order was set aside and consequential relief followed. en-us Tue, 01 Aug 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346725 Doubtful chemical examiner's reports, without convincing cross-examination support or clear procedural basis, were found insufficient to establish that the goods were LDPE-based plastic ropes. The Revenue also failed to produce independent evidence of LDPE procurement or use, so the allegation of manufacture from LDPE remained unproved. In the absence of a reasoned classification of the goods, and with the reliance on an overruled Larger Bench view being misplaced, the excise demand and notice were unsustainable. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346725