Right to re-test chemical samples survives clear departmental reports, preserving fair procedure in excise matters.

An assessee dissatisfied with a chemical test retained a right to seek re-testing within the prescribed period on payment of the prescribed fee. Departmental reports from government-recognised laboratories did not curtail that right or justify refusal of re-testing. Where excise duty consequences and possible penal liability could follow, denying re-testing merely because the existing reports were clear and complete was inconsistent with the governing instruction and fair procedure. The assessee was therefore entitled to re-testing of the samples, and refusal to permit it was unlawful.

---

---

Issues: Whether the assessee's request for re-testing of samples drawn by the department could be refused on the ground that the departmental test reports were clear, complete and obtained from government-recognised laboratories.

Analysis: The applicable instruction granted an assessee dissatisfied with the chemical test a right to seek re-testing within the prescribed period on payment of the prescribed fee. The availability of departmental reports from recognised laboratories did not curtail that right. In a matter carrying excise duty consequences and possible penal liability, denial of re-testing on the ground that the existing reports were sufficient was held to be inconsistent with the instruction and contrary to fair procedure.

Conclusion: The refusal to permit re-testing was unlawful, and the assessee was entitled to re-testing of the samples.

---