TaxTMI 
TaxTMI 
2000 (10) TMI 441
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.... Respondent. [Order per : R. Jayasimha Babu, J.]. - The respondent-assessee is a manufacturer of yarn in counts of 46, 64 and 70. Tests of samples were drawn from the yarn manufactured by it on 17-7-1986 and 20-8-1986. The test results of the samples drawn on 17-7-1986 showed that the counts manufactured were as claimed. However, the test results of the samples drawn on 28-8-1986 showe....
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....he day of drawal of sample. While quoting the earlier order, the Tribunal also referred a portion of that order, in which it was stated that all scientific tests show some variation, and therefore, tolerance limit should be allowed for such variation, which in view of the Tribunal, was an inevitable corollary of all scientific tests. Those observations were made even in the absence of any material....
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....We may, however, observe that in the absence of any material, it was not proper for the Tribunal to have merely hazarded its opinion that the errors are inevitable and, therefore, on that ground, the test results should be discarded especially when the assessee had not questioned the correctness of the test results. 5. In so far as the quantity in respect of which the additional demand cou....
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.... of yarn manufactured on the date on which the samples were drawn, and the yarn found to be in stock as on the day the sample was drawn, if sample had been drawn for that stock. 7. The question referred to us, as to whether the differential duty on the differential count of yarn which is in excess of the declared counts shall be demanded for the entire production from the period of drawal ....