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TMI Blog2016 (11) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of inspection. Once the statutory Rules contemplated a specific provision for testing of the sample, submission of report and the right is conferred on the assessee to seek retesting by statutory prescribed process, anything done in violation to the statutory Rule cannot be upheld and this Court having considered and quashed similar notice on the ground of violation of statutory Rules, we find that against in the matter of issuing the show cause notice, the statutory provisions have been violated and the rights available to the petitioners for retesting of sample has been violated - Quash the impugned show cause notice dated 10.2.2015 (Annexure P- 6) and grant liberty to the respondents to proceed in the matter in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the testing laboratory and thereafter classification has to be done as per the Rules. Referring to the Rules in the earlier writ petition Shri Anil Khare, learned Senior Counsel, who represented the petitioners brought to the notice of this Court the requirement of the Rules and are contemplated originally in Clause 8 of Chapter 11 t the manual which has statutory force namely the CBEC manual of supplementary instructions, 2005. The earlier writ petition was allowed on account of the fact that there was violation of the statutory requirement, inasmuch as, report received after testing was not supplied to the petitioners. However, after the earlier show cause notice was quashed, again, a show cause notice is issued and while issuing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s ground alone as the statutory Rule is violated, the show cause notice is liable to be quashed. Even though respondents have filed their return only to say that after the orders were passed in the earlier writ petition, the test report has been supplied to the petitioners. The petitioners' counsel denies even receipt of the test report. Be that as it may, the fact remains that the respondents reply are silent with regard to the requirement of Clause 8 particularly in the matter of providing of sample as has been taken at the time of inspection. Once the statutory Rules contemplated a specific provision for testing of the sample, submission of report and the right is conferred on the assessee to seek retesting by statutory prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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