https://www.taxtmi.com/caselaws?id=107477 An adverse test report on a product was held applicable only to the day's production from which samples were drawn, not automatically to stock lying on that date or to the intervening period between two sample tests. The Tribunal followed its earlier ruling on the same issue and relied on the consistency of that view with the High Court decision cited. The principle applied was that a test result cannot, by itself, be extended to cover the entire period for which duty is demanded. The issue was decided against the Revenue and the appeals were rejected. en-us Tue, 04 Mar 2003 00:00:00 +0530 Thu, 22 Mar 2012 17:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107477 An adverse test report on a product was held applicable only to the day's production from which samples were drawn, not automatically to stock lying on that date or to the intervening period between two sample tests. The Tribunal followed its earlier ruling on the same issue and relied on the consistency of that view with the High Court decision cited. The principle applied was that a test result cannot, by itself, be extended to cover the entire period for which duty is demanded. The issue was decided against the Revenue and the appeals were rejected. Case-Laws Central Excise Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107477