2005 (2) TMI 733

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.... the Appellant. Smt. Shobha L. Chary, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. -  There are two appeals arising from two separate Commissionerates - one at Hyderabad and one at Chennai. As the company is situated within the jurisdiction of this Bench, he has filed a misc. application seeking permission to retain the appeals in this Bench. The misc. appl....

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....e based on the Chemical Examiner's Report, the assessments were finalised. The DRI took up investigation with regard to the two consignments imported during the year 2001 and the samples drawn from those consignments had been sent to EPTRI for analysis, which reported that "it may be inferred that the material is Hazarduous", which cannot be imported. According to the appellants, the department wa....

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....or which samples were drawn and not for those for which no samples were either drawn or samples were drawn but no test reports were undertaken. He also cited following judgments: (i)      Ganapathy International v. CCE, West Bengal - 2001 (130) E.L.T. 370 (Tri-Kolkata); (ii)     Ansun System Consulting Pvt. Ltd. v. CC, Kolkata - [2005 (179) E.L.T.....

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....ect and it is only on presumption basis and the report is also not conclusive for all the reasons stated in the appeal memo which seeks for total waiver of the amount and for listing the appeals along with the pending matter which is coming up for hearing on 22nd March, 2005.  5.The learned JCDR defended the order and justified the action taken by the DRI and the department. She submits th....