https://www.taxtmi.com/caselaws?id=50579 An assessee's own test report may be relied upon to determine eligibility for concessional duty where it shows that the denier of nylon filament yarn exceeded the permissible tolerance limit and no contrary material rebuts that result. On that basis, duty was correctly confirmed without requiring separate departmental samples. Where the assessee knowingly cleared goods at a concessional rate despite exceeding the tolerance limit and mis-declared the clearance particulars, the extended period of limitation was invokable and penalty was justified for duty evasion. The demand, limitation, and penalty were therefore sustained. en-us Wed, 07 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 15:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50579 An assessee's own test report may be relied upon to determine eligibility for concessional duty where it shows that the denier of nylon filament yarn exceeded the permissible tolerance limit and no contrary material rebuts that result. On that basis, duty was correctly confirmed without requiring separate departmental samples. Where the assessee knowingly cleared goods at a concessional rate despite exceeding the tolerance limit and mis-declared the clearance particulars, the extended period of limitation was invokable and penalty was justified for duty evasion. The demand, limitation, and penalty were therefore sustained. Case-Laws Central Excise Wed, 07 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50579