Test reports cannot be extended to the entire intervening period absent supporting evidence.

An adverse test report on a product was held applicable only to the day's production from which samples were drawn, not automatically to stock lying on that date or to the intervening period between two sample tests. The Tribunal followed its earlier ruling on the same issue and relied on the consistency of that view with the High Court decision cited. The principle applied was that a test result cannot, by itself, be extended to cover the entire period for which duty is demanded. The issue was decided against the Revenue and the appeals were rejected.

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Issues: Whether the adverse test report in respect of the product was applicable only to the day's production on which samples were drawn or to the stock lying on that date and the intervening period between the two samples.

Analysis: The Tribunal followed its earlier decision on the same issue and held that the test result could not be extended to the entire intervening period between the drawing of samples. It noted that the earlier view was consistent with the High Court decision relied upon and with the principle that a test report does not automatically govern the whole period for which duty is demanded.

Conclusion: The issue was decided against the Revenue, and the appeals were rejected.

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