https://www.taxtmi.com/caselaws?id=74562 A manufacturer may seek retest under the Central Excise Rules, but cannot insist on a laboratory of its choice; a retest by the Chief Chemist was a valid retest and could not be discarded merely because the assessee distrusted it. However, failure to afford the assessee the requested personal hearing after the retest report amounted to breach of natural justice and vitiated the adjudication. The remand was therefore sustained, with adjudication to proceed on the basis of the existing two test reports after giving the assessee an opportunity of hearing. en-us Wed, 26 Oct 1988 00:00:00 +0530 Thu, 09 Jun 2011 16:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74562 A manufacturer may seek retest under the Central Excise Rules, but cannot insist on a laboratory of its choice; a retest by the Chief Chemist was a valid retest and could not be discarded merely because the assessee distrusted it. However, failure to afford the assessee the requested personal hearing after the retest report amounted to breach of natural justice and vitiated the adjudication. The remand was therefore sustained, with adjudication to proceed on the basis of the existing two test reports after giving the assessee an opportunity of hearing. Case-Laws Central Excise Wed, 26 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74562