https://www.taxtmi.com/caselaws?id=42638 The court dismissed both appeals, affirming the validity of the excise duty assessments for the periods in question. It held that the results of a sample taken at regular intervals apply to the production period until the next sample is drawn, unless the manufacturer provides evidence of changes in production. The court rejected arguments against applying sample results to the entire period, citing the impracticality of constant sampling. Differing sample results from different dates did not invalidate the initial assessment, as they reflected production conditions until the subsequent sample. en-us Thu, 09 Jul 1987 00:00:00 +0530 Wed, 22 Jan 2025 14:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42638 The court dismissed both appeals, affirming the validity of the excise duty assessments for the periods in question. It held that the results of a sample taken at regular intervals apply to the production period until the next sample is drawn, unless the manufacturer provides evidence of changes in production. The court rejected arguments against applying sample results to the entire period, citing the impracticality of constant sampling. Differing sample results from different dates did not invalidate the initial assessment, as they reflected production conditions until the subsequent sample. Case-Laws Central Excise Thu, 09 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42638