https://www.taxtmi.com/caselaws?id=51133 The Tribunal set aside the Commissioner's order, ruling in favor of the appellants due to insufficient evidence supporting the alleged short payment of duty on polyester blended yarn. The test reports were deemed unreliable, and assumptions made by the Commissioner lacked concrete evidence. The demand was not considered time-barred, and penalties under Section 11AC were not applicable. The appellants' appeal was accepted, providing them with consequential relief. en-us Tue, 12 Feb 2002 00:00:00 +0530 Wed, 22 Sep 2010 18:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51133 The Tribunal set aside the Commissioner's order, ruling in favor of the appellants due to insufficient evidence supporting the alleged short payment of duty on polyester blended yarn. The test reports were deemed unreliable, and assumptions made by the Commissioner lacked concrete evidence. The demand was not considered time-barred, and penalties under Section 11AC were not applicable. The appellants' appeal was accepted, providing them with consequential relief. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51133