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2017 (9) TMI 71 - AT - Central ExciseClandestine removal - removal of scrap - job-work - N/N. 214/86-CE dated 25-3-1986 - Held that: - department has not made out any case of clandestine removal or any diversion of manufactured ingots either by the job worker or by the appellant. In both the cases the sample of 0.267 gms out of total sample 220 gms - In the present case aluminium waste and scrap is mixed with so many foreign particle therefore every batch of waste and scrap will vary from other batch of waste and scrap. Therefore entire quantity of waste and scrap being not standard goods if any, samples are drawn the same will not represent the composition of the entire waste and scrap therefore test report alone cannot be relied upon to conclude the demand - once the test was conducted and the appellant found that same is not correct while requesting for retest appellant should have asked for the specific parameter for conducting retest such as how much material to be tested and in what manner. I find even in the second test also the composition of the content of aluminium is on higher side. Matter to be reconsidered by the adjudicating authority - appeal allowed by way of remand.
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