2006 (11) TMI 391

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.... Advocates, for the Appellant. Shri P.K. Katiyar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  All the appeals are being disposed off by this common order as the facts involved are more or less identical. 2. The appellants have imported various quantities of copper druid scrap at the declared value with copper content ranging from 18 to 20%. However, ....

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.... of various type of scrap. Such copper contents are bound to differ from one part of the consignment to another. As such, the result of the test report cannot be made the basis for concluding the exact percentage of the metal content. 4. We find that the above contention stands accepted by the adjudicating authority in so far as the same relates to the scrap being heterogeneous in nature. ....

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....correct. The adjudicating authority has himself expressed doubt about the correctness of the samples drawn from the scrap, which may be rich in copper content at one particular place and poor in copper concentration at other place. Denial of the request of re-test on the ground that the appellants have accepted the finding of the test report is not in accordance with the equity principles of adjud....