TaxTMI 
TaxTMI 
2007 (6) TMI 373
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....an Goyal, Consultant, for the Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - Both these appeals are taken up together for disposal as per law, as issue involved is common. These appeals arises from Order-in-Appeal No. 2/2007 (V-II) Cus. dated 23-2-2007 OIA No. 1/2007 (V-II) Cus. dated 23-2-2007 both passed by the Commissioner of Cen....
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....eceived the report from the Chemical Examiner and the same has been relied by the authorities below to confirm demands on the ground that the item cannot be treated as falling between parameters laid down in the Notification, which is challenged by the appellants. 2. The learned Consultant submits that in an identical situation, the Tribunal has allowed the appeal of Sarda Agro Oils report....
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....ption is justified. He prays for putting the appellants on terms. 4. The learned Counsel further points out that the test of samples were carried out by the Chemical Examiner after a lapse of 9 months from the drawal of the samples, hence the same is vitiated. In this regard, he refers to the Chennai Bench Order rendered in the case of CC, Tuticorin v. K.T.V. Oil Mills - 2005 (182) E.L.T. ....
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....elhi is required to be accepted. In the present case, in an identical situation the report of the Port Health Officer was in assessee's favour and in all similar imports in terms of the cited judgments the relief has been granted to the importers. The Chemical Examiner's report relied by the Commissioner is vitiated, as the samples have been tested after a lapse of 9 months from its drawal and als....