https://www.taxtmi.com/caselaws?id=236208 Where excise instructions confer a right to seek retesting of departmental samples, compliance with the prescribed time limit and fee is sufficient to trigger that right. The request cannot be rejected merely because the original chemical test reports are clear, complete, or obtained from recognised laboratories, since those considerations are irrelevant to the exercise of the retesting entitlement. Denial of retesting in a matter carrying civil and potential penal consequences was treated as contrary to natural justice. The assessee was therefore entitled to retesting, and the refusal was unsustainable. en-us Tue, 24 Jan 2012 00:00:00 +0530 Tue, 04 Apr 2017 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236208 Where excise instructions confer a right to seek retesting of departmental samples, compliance with the prescribed time limit and fee is sufficient to trigger that right. The request cannot be rejected merely because the original chemical test reports are clear, complete, or obtained from recognised laboratories, since those considerations are irrelevant to the exercise of the retesting entitlement. Denial of retesting in a matter carrying civil and potential penal consequences was treated as contrary to natural justice. The assessee was therefore entitled to retesting, and the refusal was unsustainable. Case-Laws Central Excise Tue, 24 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236208