1997 (3) TMI 282

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....tted that result of sample drawn on 17-5-1983 as well as on 29-8-1983 cannot be extended to allots during the period from May, 1983 to September, 1983. He said that results of sample are applicable to the sample which was drawn on a particular day or to a respective lot and not to the entire quantity during the period in question. In support of his contention he referred to the decision of the Tribunal in the case of Kiran Spinning Mills, Bombay v. C.C.E., Bombay, reported in 1988 (33) E.L.T. 137 wherein it was held that test result of sample drawn is applicable only to quantity of yarn spun out of blend from which sample was drawn. He submitted that this is the view of the Tribunal even in other two cases namely S.D. Kemexc Industries v. C....

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....d May 1983 to June 1983 and August 1983 to September 1983 based upon the result of the samples drawn on 17-5-1983 and 29-8-1983. The result of the test of these samples drawn on these two particular dates is not applicable to the entire period in the absence of the sample drawn on each and every day during the period. It was also submitted by him that decision referred to by the learned DR are not applicable to the facts of this case since the decision in the case of Bojaraj Textile Mills referred to above, deals with the issue with reference to count of yarn. In this case, the issue was with reference to the count of blending yarn. 4. We have carefully considered the matter. We find that in the case of Bojaraj Textile Mills as well....