1998 (6) TMI 214

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....ellant. Shri T.P. Kumar, SDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Ld. Consultant Shri P.N. Sen prays for waiver of pre-deposit and stay of recovery of Rs. 23,20,092.00 demanded as duty for the period 1-3-1986 to 29-2-1989 on the ground that they are manufacturing Petroleum Jelly, a penalty of Rs. 1 lakh has also been imposed on the applicants. A similar treatment is....

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....y the adjudicating authority on the basis of this test report of the chemical examiner in the favour of the applicants. But the Commissioner did not stop at that. It appears that another sample was drawn by the Revenue on the behest of the Commissioner and it was sent to the Central Revenue's Control Laboratory under D.O. Letter of the Assistant Commissioner; a certain report was received from the....

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....ed by the applicants. However an adjournment was sought by the appellants from the Commissioner on the ground that their Consultant's wife has had a cerebral attack and therefore he is not in a position to attend the hearing. We do not find anything on record in the impugned order as to what happened to that request of the appellants for adjournment. Ld. Consultant therefore sub- mits that passing....

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....pugned order. He also submits that since the submission of the applicants is that a second sample has been drawn behind the back of the applicants/appellants, therefore, the Commissioner may be directed to draw a sample in the presence of the appellants and send it to CRCL for a second opinion. 4. We have carefully considered the pleas advanced from both the sides. We are of the view that ....