2004 (7) TMI 524

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....or the Respondent. [Order per : P.G. Chacko, Member (J)] -  These are two applications, both filed by the appellants, one praying for condonation of the delay of 15 days involved in the filing of the appeal and the other seeking waiver of predeposit and stay of recovery in respect of an amount of duty of Rs. 1,38,250/-. After hearing both sides and considering the explanation of the abo....

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....nefit of the Notification mainly on the basis of an opinion given by the departmental Chemical Examiner. No test report was supplied to the appellants. There is nothing on record to show that any chemical test was actually done on the sample drawn from the consignment. It is stated that the Chemical Examiner's opinion was based on the technical literature supplied by the appellants. Counsel has dr....