https://www.taxtmi.com/caselaws?id=124569 Where the assessee consistently sought re-testing of the remnant sample and the laboratory determination of copper content was disputed, the authorities were required to consider that request with recorded reasons. The Customs Manual contemplated re-test of a sample on request by an aggrieved person, and the absence of a retest report meant the demand and penalty could not be finally concluded. The impugned order was set aside and the matter was remanded to the adjudicating authority for decision after obtaining the re-test report, furnishing copies to the appellant, and granting a personal hearing before any fresh conclusion. en-us Tue, 29 Apr 2008 00:00:00 +0530 Thu, 07 Sep 2017 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124569 Where the assessee consistently sought re-testing of the remnant sample and the laboratory determination of copper content was disputed, the authorities were required to consider that request with recorded reasons. The Customs Manual contemplated re-test of a sample on request by an aggrieved person, and the absence of a retest report meant the demand and penalty could not be finally concluded. The impugned order was set aside and the matter was remanded to the adjudicating authority for decision after obtaining the re-test report, furnishing copies to the appellant, and granting a personal hearing before any fresh conclusion. Case-Laws Customs Tue, 29 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124569