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    <title>2013 (7) TMI 793 - CESTAT AHMEDABAD</title>
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    <description>Where classification depends on sample test results, a timely request for retesting cannot be refused without recorded reasons. Denial of retesting deprives the assessee of a fair opportunity to meet the case against it and violates natural justice. The order was therefore set aside and the matter remanded for retesting of the sample and fresh adjudication, leaving the classification merits open for reconsideration.</description>
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      <description>Where classification depends on sample test results, a timely request for retesting cannot be refused without recorded reasons. Denial of retesting deprives the assessee of a fair opportunity to meet the case against it and violates natural justice. The order was therefore set aside and the matter remanded for retesting of the sample and fresh adjudication, leaving the classification merits open for reconsideration.</description>
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