1997 (1) TMI 258

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....Shri J.M. Sharma, JDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the order of Collector of Central Excise (Appeals), Allahabad dated 20-11-1991. 2. Learned counsel stated that the appellants are engaged in the manufacture of Detergents. For the purpose of producing these products, the process which is undertaken involves manu....

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....ive agent classifiable under that heading. 7. They had produced reports from the Experts of the Harcourt Butler Technological Institute, Kanpur. 8. The officers below have, however, not stated as to why the Expert's reports produced by them were not acceptable. These reports certified that 'Acid Slurry' is a 'Linear Alkyl Benzene Sulphonic Acid' and is not an organic surface active....

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....or genuineness of this report and there was no reason why it should not be taken into consideration. 11. We have considered the above submissions. We observe that learned counsel's contentions have strong force. 12. The Department's case is based on the Departmental Chemical Examiner's report of similar product of another party and even this report is not sufficient for the purpose....