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<h1>CEGAT Chennai: Test reports can't be applied between sample drawing. Revenue's appeals dismissed.</h1> The Appellate Tribunal CEGAT, Chennai upheld the Commissioner (Appeals) decision that test reports cannot be applied for the period between drawing of ... Application of adverse test report - period of applicability of test results - challenge to chemical test report - precedential effect of Cambodia Mills Ltd. and SRF Ltd.Application of adverse test report - period of applicability of test results - precedential effect of Cambodia Mills Ltd. and SRF Ltd. - Whether an adverse laboratory test report in respect of Nylon monofilament yarn can be applied for the entire period between the drawing of the first and second samples or is limited in its applicability. - HELD THAT: - The Tribunal held that the adverse result of the test report cannot be applied for the period between drawing of the samples. The Commissioner (Appeals) had taken the view that test reports could not be applied for the entire period and followed his earlier orders in the same matter. This Bench adhered to its earlier decision reported at 2003 (154) E.L.T. 629 (T) = 2003 (85) ECC 416 (T), observing that the assessees had successfully challenged the reliability of the Revenue's test results and that the principle in Cambodia Mills Ltd., as upheld by the Apex Court, and the ratio in SRF Ltd. are applicable to the facts. In view of those precedents and the vulnerability of the Revenue's test reports, the Tribunal found no basis to extend the adverse test result to cover the entire inter-sample period.All four Revenue appeals dismissed; adverse test report not applied for the period between drawing of samples.Final Conclusion: The Tribunal dismissed the Revenue's appeals, holding that the adverse laboratory test result could not be applied for the entire period between samples and affirming the view taken in the Tribunal's earlier decision and the cited precedents. The Appellate Tribunal CEGAT, Chennai upheld the Commissioner (Appeals) decision that test reports cannot be applied for the period between drawing of samples. The Revenue's appeals were dismissed as the test result is not required to be applied for the entire period.
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