1988 (4) TMI 194

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.... which the question arose are that the appellants manufacture cement for which they hold a Central Excise licence. They were clearing what was called ordinary portland cement. (It is their submission that they do not manufacture rapid hardening cement at all and never did so). During the course of scrutiny of certain records pertaining to the appellants the Central Excise Officers came across the test certificates given by the National Test House, Bombay in respect of some of the clearances of cement. The Collector of Central Excise after due process held that the test reports of the National Test House clearly indicated that cement manufactured by the appellants was not ordinary portland cement but rapid hardening cement. For this purpose ....

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....rding to the appellants' agreement with the D.G.S.D., samples of cement sold had to be tested by the National Test House and accordingly such tests were got done and certificates obtained. According to the learned Counsel the test certificates issued by the National Test House, a competent body, were final and had to be accepted as evidence of the quaitity of the cement cleared by the appellants. The learned Counsel also dre wour attention to a letter from the Superintendent of Central Excise, written in August, 1981 wherein the result of a sample drawn, found to be ordinary portland cement was communicated; we disregard this part of the evidence as the sample pertained to a period subsequent to the one involved. 4. Shri Chakraborthy, th....