1995 (1) TMI 203

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....Respondent. [Order]. - This is an appeal against the Order-in-Original No. V-Adj (18A)15-68/87, dated 4-1-1990 of the Additional Collector of Central Excise, Bombay-I. 2. The issue relates to the alleged misdeclaration of cotton yarn declared to be 100 counts, but actually it was found to be 106.8 counts. Hence, the department have issued three show cause notices for the period covering f....

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....e rejected. However, regarding the applicability of test report for the entire period from 1-2-1983 to July 1984, a plea has been raised even before the adjudicating authority that the sample of same yarn of 100 count was drawn on 8-4-1983 and sent to the Chemical Examiner on 17-5-1983. Copy of the test report was also produced before me, wherein the chemical examiner confirmed the declared count.....