https://www.taxtmi.com/caselaws?id=234066 Excise instructions conferring a right to retesting of sampled goods were treated as a statutory safeguard where the assessee timely applies and pays the prescribed fee after expressing dissatisfaction with the original chemical test. The request could not be refused merely because the departmental report was said to be complete or had been obtained from a government-recognised laboratory. The denial of retesting was viewed as a serious breach of natural justice in a fiscal proceeding with possible penal consequences, and the rejection of the retest request was held unsustainable; retesting of the available sample was directed. en-us Tue, 24 Jan 2012 00:00:00 +0530 Thu, 08 Oct 2015 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234066 Excise instructions conferring a right to retesting of sampled goods were treated as a statutory safeguard where the assessee timely applies and pays the prescribed fee after expressing dissatisfaction with the original chemical test. The request could not be refused merely because the departmental report was said to be complete or had been obtained from a government-recognised laboratory. The denial of retesting was viewed as a serious breach of natural justice in a fiscal proceeding with possible penal consequences, and the rejection of the retest request was held unsustainable; retesting of the available sample was directed. Case-Laws Central Excise Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234066