TMI Blog1981 (6) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... etal Works (hereinafter called the party) in their reply to the show cause notice under Section 36(2) of the Central Excises and Salt Act, 1944 and at the time of hearing. 2. In this case, the Government have issued a show cause notice under Section 36(2) of the Central Excises and Salt Act proposing to review the impugned Order-in-Appeal on the ground that it appeared that the samples of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... radicted by the Department. (ii) They had disputed the representative character of the samples even before the test result was received and that therefore it is not correct to say that they had not challenged the test results. The Supdt. who had visited their factory for taking fresh samples had observed on measurement that the circles under seizure contained in bag which was not found tampered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority confiscating the seized goods and demanding duty on the circles cleared prior to the date of seizure on the presumption that the parent circles used in the manufacture of the buckets cleared were of higher thickness was erroneous. They relied on the test report furnished by the National Test House which reveals that the thickness at the edges is much more than the thickness of the parent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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