TMI Blog2000 (10) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent-assessee is a manufacturer of yarn in counts of 46, 64 and 70. Tests of samples were drawn from the yarn manufactured by it on 17-7-1986 and 20-8-1986. The test results of the samples drawn on 17-7-1986 showed that the counts manufactured were as claimed. However, the test results of the samples drawn on 28-8-1986 showed variation. A further test was, therefore, done and also duplica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al also referred a portion of that order, in which it was stated that all scientific tests show some variation, and therefore, tolerance limit should be allowed for such variation, which in view of the Tribunal, was an inevitable corollary of all scientific tests. Those observations were made even in the absence of any material having been produced by the assessee to substantiate that plea, and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal to have merely hazarded its opinion that the errors are inevitable and, therefore, on that ground, the test results should be discarded especially when the assessee had not questioned the correctness of the test results. 5. In so far as the quantity in respect of which the additional demand could be made, the demand made was for all the quantities manufactured subsequent to the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stock as on the day the sample was drawn, if sample had been drawn for that stock. 7. The question referred to us, as to whether the differential duty on the differential count of yarn which is in excess of the declared counts shall be demanded for the entire production from the period of drawal of sample till the next sample, is answered in negative. The question, as to whether the days product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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