1977 (10) TMI 38 - CGOVT - Central Excise

Demand issued on the basis of test report-Restricted to the stock out of which sample was drawn

Summary

The Government of India considered the case involving Central Excise duty on worsted woollen yarn. The Assistant Collector confirmed a demand based on sample tests, but the Government set aside the demand for clearances between 14-8-1974 to 14-10-1974, restricting it to the stock of 500 kgs. as on 14-8-1974 due to irregular sampling intervals.