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2013 (11) TMI 851 - ALLAHABAD HIGH COURTRight to Re-testing of the Product under CBEC' Excise Manual of Supplementary Instruction 2005 – Held that:- The right of retesting given by the statute cannot be prima facie denied on the ground that the reports obtained by the department are complete and that the department has no doubt, to its correctness - 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. Whenever a right is given by a Statute for retesting, the reasons for dissatisfaction of the manufacturer with the test carried out by the chemical examiner are not relevant - It is sufficient to state that the assessee is dissatisfied with the test carried out by the chemical examiner - his application to Deputy/Assistant Commissioner, Central Excise within the prescribed period of 90 days and deposit of prescribed fee is sufficient for direction to retest the samples. 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 - the reasons given for denial of retesting are not relevant - The right of retesting, for which samples are specifically drawn by by the department in accordance with the instructions issued under the Central Excise Rules 2004, could not be denied, to the assesse – directions issued to retestify the samples – Decided in favour of Petitioner.
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