https://www.taxtmi.com/caselaws?id=81376 Periodic sampling of excisable goods ordinarily governs clearances until the next sample is drawn, unless the manufacturer shows a relevant change in manufacturing conditions or successfully challenges the test by re-test. Rule 56 permitted sampling and re-test, and the sample here was drawn in the presence of the manufacturer's representative for testing yarn denier. The exemption under Notification No. 188A/62-C.E. was conditional and tolerance applied only within the notification's stated limits. The demand for the one-month period from 30-6-1983 to 31-7-1983 was therefore upheld. en-us Thu, 30 May 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81376 Periodic sampling of excisable goods ordinarily governs clearances until the next sample is drawn, unless the manufacturer shows a relevant change in manufacturing conditions or successfully challenges the test by re-test. Rule 56 permitted sampling and re-test, and the sample here was drawn in the presence of the manufacturer's representative for testing yarn denier. The exemption under Notification No. 188A/62-C.E. was conditional and tolerance applied only within the notification's stated limits. The demand for the one-month period from 30-6-1983 to 31-7-1983 was therefore upheld. Case-Laws Central Excise Thu, 30 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81376