https://www.taxtmi.com/caselaws?id=357062 Denial of exemption under Notification No. 12/12-CE, as amended, could not be sustained where eligibility depended on laboratory testing that was not carried out on a proper scientific basis. The Tribunal noted that the prescribed standard for henna powder was applied to henna paste, without comparison to a proper standard plant source, and that some re-testing supported the assessee's position. As the basic facts necessary to determine exemption eligibility were not established with certainty, the impugned orders were set aside and the matter was remanded for fresh adjudication with proper re-testing. en-us Tue, 13 Mar 2018 00:00:00 +0530 Wed, 16 Jan 2019 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357062 Denial of exemption under Notification No. 12/12-CE, as amended, could not be sustained where eligibility depended on laboratory testing that was not carried out on a proper scientific basis. The Tribunal noted that the prescribed standard for henna powder was applied to henna paste, without comparison to a proper standard plant source, and that some re-testing supported the assessee's position. As the basic facts necessary to determine exemption eligibility were not established with certainty, the impugned orders were set aside and the matter was remanded for fresh adjudication with proper re-testing. Case-Laws Central Excise Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357062