https://www.taxtmi.com/caselaws?id=73405 A sample taken from a fibre lot blended in stages could not automatically be treated as representative of the entire lot; the test result was confined to the quantity actually covered by that sample. The demand was therefore sustainable only to that limited extent, with quantification to follow accordingly. The assessee was also denied a fair opportunity because the exact test result was not supplied promptly and the request for retest was rejected without properly addressing the earlier request for particulars. On the facts, the marginal variation in fibre content and the absence of deliberate evasion meant the penalty could not stand and was set aside. en-us Thu, 29 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 16:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73405 A sample taken from a fibre lot blended in stages could not automatically be treated as representative of the entire lot; the test result was confined to the quantity actually covered by that sample. The demand was therefore sustainable only to that limited extent, with quantification to follow accordingly. The assessee was also denied a fair opportunity because the exact test result was not supplied promptly and the request for retest was rejected without properly addressing the earlier request for particulars. On the facts, the marginal variation in fibre content and the absence of deliberate evasion meant the penalty could not stand and was set aside. Case-Laws Central Excise Thu, 29 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73405