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2013 (5) TMI 651 - ALLAHABAD HIGH COURTRate of excise duty - re-testing of the samples - classification - manufacturer of rubber sheets - The department relied upon the test report dated 5.8.2010, given by the Director, FDDI, Noida, and the test report dated 29.3.2011, given by the Rubber Institute, Thane, Maharashtra. - The petitioner's request for re-testing the samples was rejected by the Additional (Technical), Central Excise, Kanpur - held that:- The provisions of the Central Excise Act provide for imposition of penalty and interest, for non payment of duty. The consequence may also result into quasi criminal liability on the manufacturer. In the circumstances, we are of the opinion that the denial of the statutory right for retesting the sample amounts to violation of principles of natural justice resulting into serious civil and criminal liability. Where the application for retesting, comply with these conditions, it should be invariably allowed. The application may not be rejected on the ground that the testing was done by Government recognized independent labs, and that the test reports are clear and complete. Re-testing allowed - decided in favor of assessee.
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