1976 (4) TMI 206

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..... ions made in the appeal both written and oral and after going through the case records I observe that the Assistant Collector did not agree for re-testing of the sample lying with him although a request for the same was made by the appellants. Records do not disclose why the above request for re-testing was not agreed to. Records also do not disclose that the appellant was asked to deposit the ret .....

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..... appellants. It is necessary that appellants may be made aware of the details of the test report of the Chemical Examiner and the re-testing should also be permitted and the appellants be asked to deposit the necessary fee in this connection. In view of the above position I set aside the order of the Asstt. Collector without going into its merits and direct him to redecide the matter after making .....

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