2003 (8) TMI 444

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... O.P. Arora, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, the appellants have questioned the validity of the impugned order-in-original vide which the Commissioner has confirmed the duty demand and imposed penalty on the appellants, as detailed therein. 2. The main ground on which the impugned order has been challenged by the appellants, at t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... authority while deciding the issue against the appellants by holding that, the goods were Acrylic Tow, has placed mainly reliance on the reports of the two Chemical Examiners; one of the CRCL and the other of the Textile Committee, Mumbai. The appellants no doubt also had produced two reports one procured from the Sr. Technical Officer of Punjab Test House and another from Shri Kuldip Raj, so cal....