https://www.taxtmi.com/caselaws?id=40739 The Court held that the tolerance limit for Excise Duty should apply only to the declared count of yarn, not the count determined by the Chief Chemist. It found the duty assessment at a higher rate based on the sample count justified. Additionally, the Court ruled that test reports cannot be used to assess duty for the entire production period, emphasizing specificity to sampling dates. Despite the manufacturer's initial excess count, corrective measures were taken, justifying relief from the higher duty demand. The Court modified the lower court's direction on tolerance application but dismissed the writ appeal, awarding no costs. en-us Tue, 25 Oct 1977 00:00:00 +0530 Fri, 14 May 2010 11:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40739 The Court held that the tolerance limit for Excise Duty should apply only to the declared count of yarn, not the count determined by the Chief Chemist. It found the duty assessment at a higher rate based on the sample count justified. Additionally, the Court ruled that test reports cannot be used to assess duty for the entire production period, emphasizing specificity to sampling dates. Despite the manufacturer's initial excess count, corrective measures were taken, justifying relief from the higher duty demand. The Court modified the lower court's direction on tolerance application but dismissed the writ appeal, awarding no costs. Case-Laws Central Excise Tue, 25 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40739