TMI Blog2016 (7) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of test report has been violated the entire notice is liable to the quashed - appeal allowed. - Writ Petition Nos. 2844 and 2851 of 2016 - - - Dated:- 27-7-2016 - Rajendra Menon, ACJ and Anurag Shrivastava, J. Shri H.S. Rajput, Counsel, for the Petitioner. Shri Gautam Prasad, Counsel, for the Respondent. ORDER Shri H.S. Rajput, counsel for the petitioners. 2. Shri Ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been demanded under Rule 56 of the Central Excise Rules, 1944, but the grievance of the petitioners is with regard to non-compliance of the mandatory requirements of Rule 56(2), which mandates that after the sample seized is tested, the same has to be communicated to the petitioners along with the test result and then only a show cause notice can be issued. It is pointed out that as this stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate the result of the test to the manufacturer. The requirement of Rule 2 is clear, the sample can be tested by the officer concerned and thereafter the test report as a matter of mandatory requirement is required to be communicated to the manufacturer thereafter Sub-Rule (iv) gives a right to the manufacturer to seek re-testing within 90 days. Admittedly in this case after the sample was taken a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken thereof after the report of testing is received. In view of the above we allow this petition quash the impugned show cause notice Annexure P3, dated 13-1-2012 and all consequential action taken thereof. Respondents are at liberty to proceed in the accordance with law for taking action as may be permissible from the stage of receipt of the report of testing. 7. In this case also identica ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
