https://www.taxtmi.com/caselaws?id=378280 Departmental testing of representative samples supported the declared denierage of nylon monofilament yarn, and that evidence was not displaced by any contrary test for the earlier clearance period. On that basis, exemption under Notification No. 5/98-CE could not be denied merely by applying a theoretical denierage formula. The demand of duty and penalty for past clearances was therefore set aside, and the benefit of the notification was held admissible. en-us Wed, 27 Mar 2019 00:00:00 +0530 Fri, 12 Apr 2019 05:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378280 Departmental testing of representative samples supported the declared denierage of nylon monofilament yarn, and that evidence was not displaced by any contrary test for the earlier clearance period. On that basis, exemption under Notification No. 5/98-CE could not be denied merely by applying a theoretical denierage formula. The demand of duty and penalty for past clearances was therefore set aside, and the benefit of the notification was held admissible. Case-Laws Central Excise Wed, 27 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378280