Fiorentina striker Adrian Mutu had earlier cancelled out Paulo Barreto's 25th minute opener.
Mutu is much more than an out-and-out goalscorer and played on the left as well as up front for Parma last season.
Becali claimed the test took place after Mutu missed a training session.
BBC: SPORT | Football | My Club | Chelsea | Mutu admits cocaine test failure
Taylor said he was disappointed Mutu's name had been leaked on Monday.
BBC: SPORT | Football | My Club | Chelsea | Mutu admits cocaine test failure
Mutu is likely to be allowed agent repesentation at any hearing, but one of his representatives, Ioan Becali, has not flown to London.
BBC: SPORT | Football | My Club | Chelsea | Mutu admits cocaine test failure
Mutu has been compared to Chelsea great Gianfranco Zola, who achieved so much success after making his own move from Parma to London.
Adrian Mutu had a 30-yard effort saved late on and the teams will now meet in the second leg in Florence on 1 May.
But with the likes of Ronaldo, Vieri and Alvaro Recoba at the San Siro, Mutu found opportunities hard to come by with the Italian giants.
But Fiorentina continued to press and they went close when Mutu struck a 30-yard free-kick that Alexander got down smartly to his right to save.
Indeed, even Tamil-language films like Mutu ran for months in Japan.
Both teams could only muster long-range efforts, Karim Benzema for the French, and Adrian Mutu and Daniel Niculae for Romania, but none of them were on target.
The Premier League ruled that Chelsea were entitled to ask for compensation and the London club now hope to recoup half the fee they paid for Mutu.
The striker fell out with Mourinho over Mutu's decision to defy the club and play for Romania in their World Cup qualifier against the Czech Republic last week.
BBC: SPORT | Football | My Club | Chelsea | Mutu admits cocaine test failure
In the early stages they had almost exclusive possession though Rangers' defence held firm, Mutu and Zdravko Kuzmanovic firing in shots from long range that failed to trouble Alexander.
Mutu resorted to cheating just before the break, trying to convert a cross with a clear handball, though for some reason the referee decided not the book the former Chelsea striker.
The closest Fiorentina came to breaking the deadlock was when Adrian Mutu drilled in a late effort from 30 yards, but the Romanian was denied by an excellent save from Neil Alexander.
With first-choice penalty takers Adrian Mutu and Stevan Jovetic both injured, Vargas took responsibility to score his first goal of the season at the Stadio Artemio Franchi, placing his penalty into the top left-hand corner of the goal.
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