1988 (4) TMI 194

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..... r which they hold a Central Excise licence. They were clearing what was called ordinary portland cement. (It is their submission that they do not manufacture rapid hardening cement at all and never did so). During the course of scrutiny of certain records pertaining to the appellants the Central Excise Officers came across the test certificates given by the National Test House, Bombay in respect of some of the clearances of cement. The Collector of Central Excise after due process held that the test reports of the National Test House clearly indicated that cement manufactured by the appellants was not ordinary portland cement but rapid hardening cement. For this purpose the learned Collector compared the fineness, setting time and compressi .....

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..... had to be tested by the National Test House and accordingly such tests were got done and certificates obtained. According to the learned Counsel the test certificates issued by the National Test House, a competent body, were final and had to be accepted as evidence of the quaitity of the cement cleared by the appellants. The learned Counsel also dre wour attention to a letter from the Superintendent of Central Excise, written in August, 1981 wherein the result of a sample drawn, found to be ordinary portland cement was communicated; we disregard this part of the evidence as the sample pertained to a period subsequent to the one involved. 4. Shri Chakraborthy, the learned JDR opposing the arguments submitted that the Collector compared the .....

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..... ithin one day. There is no evidence that the samples in question answer this test. This position has not been disputed by the learned JDR. It appears to us that the quality of rapid hardening cement is that which achieves the same compressive strength much faster as compared to ordinary portland cement. Once this is kept in mind, the test certificates issued by the National Test House explain themselves fully. This test house is under the Government of India and is one of the highly respected Institutes specialising in testing. After examining the samples the test clearly recorded that the sample confirmed to IS : Specification No. 269 -1967 for ordinary portland cement. In the light of what we observed above we hold that there is no reaso .....

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