1977 (10) TMI 38

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....Government of India have considered the costs of the case and the points raised in the revision application and at the time of personal hearing and have also examined the records of the case. 2. It has been submitted that on 14-8-1974 the Central Excise Inspector drew a sample from the stock of 500 kgs. of worsted woollen yarn on 1-22 counts and the Department informed the petitioner that the s....

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....basis and foundations. No sample has been drawn in regular intervals, the Appellate Collector was wrong in law and on facts in holding that the test report for the sample drawn out of 500 kgs of W.W. yarn on 14-8-1974 may be applied to the quantity of 13,887 kgs. of W.W. yarn manufactured and cleared after the drawal of the sample on 14-8-1974 upto 14-10-1974. At the best the demand can relate onl....