https://www.taxtmi.com/caselaws?id=40508 A test report drawn from stock on 14-8-1974 was not accepted as a valid basis for extending duty demand to clearances made later, because samples were not drawn at regular intervals and the interval between draws varied. The demand was therefore not sustained for goods manufactured and cleared between 14-8-1974 and 14-10-1974. It was confined only to the stock of 500 kgs. actually available on 14-8-1974. en-us Sun, 30 Oct 1977 00:00:00 +0530 Mon, 10 May 2010 10:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40508 A test report drawn from stock on 14-8-1974 was not accepted as a valid basis for extending duty demand to clearances made later, because samples were not drawn at regular intervals and the interval between draws varied. The demand was therefore not sustained for goods manufactured and cleared between 14-8-1974 and 14-10-1974. It was confined only to the stock of 500 kgs. actually available on 14-8-1974. Case-Laws Central Excise Sun, 30 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40508