https://www.taxtmi.com/caselaws?id=165796 The court dropped the review proceedings of an Order-in-Appeal under the Central Excises and Salt Act, 1944, emphasizing the representative nature of samples, challenge to test results, and the inapplicability of test results to goods cleared before sample drawal. The party successfully argued against the review, citing discrepancies in sample representation, disputing test results, and relying on a precedent where test results were not applied to goods cleared pre-sample drawal. This case underscores the significance of accurate sampling and the careful consideration of test results in excise duty matters. en-us Tue, 30 Jun 1981 00:00:00 +0530 Tue, 12 Aug 2014 12:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165796 The court dropped the review proceedings of an Order-in-Appeal under the Central Excises and Salt Act, 1944, emphasizing the representative nature of samples, challenge to test results, and the inapplicability of test results to goods cleared before sample drawal. The party successfully argued against the review, citing discrepancies in sample representation, disputing test results, and relying on a precedent where test results were not applied to goods cleared pre-sample drawal. This case underscores the significance of accurate sampling and the careful consideration of test results in excise duty matters. Case-Laws Central Excise Tue, 30 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165796