1996 (7) TMI 413

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....appeal is that the ld. lower authority was in error is having demanded duty in respect of the lots available on the day when sample was drawn and on test yarn was found to be of a higher count and that the duty based on the count ascertained should have been charged for all the yarn found to have been manufactured and held out to be of a particular count from the date of the sample drawn for the s....

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.... of the Hon'ble High Court to be applied and he has urged that the respondents had drawn sample from time to time and test results of the count should be taken into consideration while demanding duty. 2. I have considered the pleas made. In view of the decision of the Hon'ble High Court of Madras the duty demandable is for the period between the dates of drawal of sample in the present case ....