https://www.taxtmi.com/caselaws?id=334983 Compliance with the prescribed sample-testing procedure was central, particularly communication of the test report and preservation of the assessee's right to seek retesting under Clause 8.8 of Chapter 11 of the CBEC Manual of Supplementary Instructions, 2005. The text notes that the petitioner objected that the sample itself had not been furnished, so the retesting right could not be effectively exercised, and that the respondents did not satisfactorily address this procedural lapse. It further states that, on this reasoning and in line with an earlier similar challenge, the show cause notice was quashed, with liberty to proceed afresh in accordance with law. en-us Fri, 04 Nov 2016 00:00:00 +0530 Sat, 19 Aug 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334983 Compliance with the prescribed sample-testing procedure was central, particularly communication of the test report and preservation of the assessee's right to seek retesting under Clause 8.8 of Chapter 11 of the CBEC Manual of Supplementary Instructions, 2005. The text notes that the petitioner objected that the sample itself had not been furnished, so the retesting right could not be effectively exercised, and that the respondents did not satisfactorily address this procedural lapse. It further states that, on this reasoning and in line with an earlier similar challenge, the show cause notice was quashed, with liberty to proceed afresh in accordance with law. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334983