https://www.taxtmi.com/caselaws?id=84368 Denial of a requested retest of a contested sample, without recorded reasons, was treated as a breach of natural justice and justified giving the assessee the benefit of doubt for the lot linked to that sample, with fresh examination directed for the disputed lot. At the same time, accepted test results for other lots showed that the clearance declarations on composition were incorrect, which supported invocation of the extended limitation period and sustained the penalty on merits. The commentary therefore distinguishes incomplete departmental testing, which can weaken the demand for a particular lot, from proved misdeclaration in other lots, which can still attract extended limitation and penal consequences. en-us Tue, 15 Nov 1994 00:00:00 +0530 Thu, 21 Jul 2011 15:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84368 Denial of a requested retest of a contested sample, without recorded reasons, was treated as a breach of natural justice and justified giving the assessee the benefit of doubt for the lot linked to that sample, with fresh examination directed for the disputed lot. At the same time, accepted test results for other lots showed that the clearance declarations on composition were incorrect, which supported invocation of the extended limitation period and sustained the penalty on merits. The commentary therefore distinguishes incomplete departmental testing, which can weaken the demand for a particular lot, from proved misdeclaration in other lots, which can still attract extended limitation and penal consequences. Case-Laws Central Excise Tue, 15 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84368