1995 (2) TMI 211

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.... Act by the Additional Collector of Customs, New Delhi thereunder. 2. Initially there was doubts whether such appeals arising from orders passed in respect of imports and exports under DEEC Scheme should be heard by the Regional Bench of the Tribunal or a Special Bench but after hearing Shri G.L. Rawal, learned counsel for the petitioners and Shri V.C. Bhartiya, learned Departmental Representative who appeared for the respondent Collector, when both of them submitted that the appeal is for the Regional Bench only. Shri Rawal referred to the decision of the Honourable Supreme Court in Navin Chemicals Mfg. & Trading Co. Ltd. v. Collector of Customs reported in 1993 (68) E.L.T. 3 agreed that the order appealed against did not have any di....

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....This has been mentioned in the impugned order. Samples were drawn in the presence of the Custom House Agents of the petitioners and the tests revealed that the acrylic, content was less than 75%. The defence submissions made by them were duly considered by the adjudicating authority who has passed a correct order. The plea for stay may accordingly be refused, he pleaded in conclusion. 5. Shri Rawal, learned Counsel gave a brief rejoinder to the submissions made by Shri Bhartiya that the conclusion of the Additional Collector that the Test Reports relied upon by them for their contention that the material in question had more than 75% acrylic content could not be correlated was not correct as pointed out by them in their appeal. The li....