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2016 (11) TMI 1001 - HC - Central ExciseClassification of manufactured goods - Pan Samagrai - classified under tariff entry 24039920 or under entry No.24011090? - Held that: - 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 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 the statute, if so advised - petition allowed - decided in favor of petitioner.
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