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2013 (7) TMI 793 - AT - Central ExciseTesting of goods - Test report of the chemical examiner GR-1, Central Excise & Customs Laboratory, Vadodara merit classification as a manufactured tobacco - Appellant did not accept the test report dated 28.3.08 and clarification given by the chemical examiner GR-1 on 22.4.08, and, had specifically requested the lower authorities vide their letter dated 15.05.08 for retest of the samples - Request was not granted by the lower authorities and they denied the retest without assigning any reason – Held that:- As per chapter 11 of CBEC manual, paragraphs from 8.8 to 8.13 of the said chapter submits 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 - 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.
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