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V.A. Ramraj And Anr. And C.V. Ramaswamy vs The Collector Of Central Excise And Ors. on 14 August, 1979 cites

Ramalinga Choodambikai Mills Ltd. vs The Government Of India And Ors. on 16 September, 1974

14. The decision referred to by the learned single Judge as well as referred to before us reported in Ramalinga Choodambikai Mills Limited v. The Government of India , does not apply to the facts of this case. In fact, Ramanujam, J., in that case, should be understood to have said that, when the taking of samples is admittedly provided for in Rule 56, then undoubtedly the excise authorities are competent to have the samples tested in order to subserve the purpose of taking of such samples. We are unable to hold that that decision is apposite for purposes of our case. We are concerned with a case where the excise officials, instead of confiscating the entire suspected substituted goods, adopted a step-in-aid thereto, by taking samples in order to investigate further to find whether there has been such an improper substitution. We are, therefore, satisfied that the taking of samples in the peculiar circumstances of this case is authorised under the Act and the said power is neither unreasonable or untrammelled.
Madras High Court Cites 4 - Cited by 14 - V Ramaswami - Full Document
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