9911796707
TMI Blog2013 (7) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... retesting is allowed to an assessee if he does not agree with the results of the first test, subject to a condition that the said retest test is sought within 90 days from the date on which first test was conducted - The department should have done a retest to eliminate any misgivings before taking up the adjudication - Non-granting of retesting of the sample would be gross violation of the principles of natural justice – Decided in favor of Assessee. - Appeal No.E/656 to 662/09 - - - Dated:- 10-6-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri P.M. Dave, Adv For the Respondent: Shri P.N. Sarvaiya, A.R. JUDGEMENT Per: Mr. M.V. Ravindran; These appeals are directed against order in original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant s factory. He would draw our attention to chapter 11 of CBEC manual wherein instructions regarding drawing of the samples, testing thereof have been given. He would draw our attention to paragraphs from 8.8 to 8.13 of the said chapter and submit that the retesting is allowed to an assessee if he does not agree with the results of the first test, subject to a condition that the said retest test is sought within 90 days from the date on which first test was conducted. He would submit that the test result was given to the appellant on 22.04.08 and they asked for the retest vide their letter dated 15.05.08 which is as per the paragraph in chapter No.11 of CBEC supplementary manual. He would submit that the matter be remanded for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority has not recorded any reason for denying the retest of the sample as sought by the appellants. On perusal of paragraph 8.8 to 8.13 of chapter No.11 of the CBEC manual, we are convinced that there is a provision for retesting of sample, if an assessee is not satisfied that the test results done and intimated to him. In the case in hand, we find that the appellant has asked for the retest within the ninety days of the date of communicating the test result to him. The department should have done a retest to eliminate any misgivings before taking up the adjudication. We also find that reasoning adopted by adjudicating authority to deny retest of samples is not in consonance of the law. 8. In our view, non-granting of retesting of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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