https://www.taxtmi.com/caselaws?id=244704 Demand under Section 3A of the Central Excise Act, 1944 depends on reliable sample testing, and doubts about sample weight, forwarding, and whether final-product samples were actually tested made the laboratory report unsafe to rely on. The assessee was also entitled to disclosure of the alleged Shri Ram Institute report and to re-testing of the samples, since a timely request for re-test was made and fair procedure supported verification where the original testing process was questionable. On these facts, the adjudication was set aside and the matter remitted for fresh examination with disclosure of relevant material. en-us Tue, 19 Nov 2013 00:00:00 +0530 Thu, 06 Mar 2014 06:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244704 Demand under Section 3A of the Central Excise Act, 1944 depends on reliable sample testing, and doubts about sample weight, forwarding, and whether final-product samples were actually tested made the laboratory report unsafe to rely on. The assessee was also entitled to disclosure of the alleged Shri Ram Institute report and to re-testing of the samples, since a timely request for re-test was made and fair procedure supported verification where the original testing process was questionable. On these facts, the adjudication was set aside and the matter remitted for fresh examination with disclosure of relevant material. Case-Laws Central Excise Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244704