1994 (10) TMI 143

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....K. Kapoor, SDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from order-in-original dt. 22-8-1986 passed by ld. Collector, Jaipur. By this order the ld. Collector has confirmed a differential duty of Rs. 4,97,195.49 under Sec. 11A of the Central Excises & Salt Act, 1944 read with Rule 9(2) of Central Excise Rules, 1944. He has also imposed a penalty of Rs.....

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....t also be controverted by the NITRA's test report on the samples kept with the mills, when retest was conducted by the Chief Chemist at the request of the party and the findings of the Chief Chemist were clear and conclusive." 3. The appellants are aggrieved with these findings. They contend that the department having agreed to send the samples to NITRA, should have accepted its reports. T....

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....ich stated that only four samples were not as per declaration. It is their plea that the ld. Collector has not given any reasons for confirming the duty for larger period, nor considered their plea for not imposing the penalty. 4. We have heard Sh. Dushyant Dave, ld. Advocate for the appellant and Shri R.K. Kapoor, ld. SDR for the respondents. 5. Shri Dave, ld. Advocate reiterated the p....