TaxTMI 
TaxTMI 
2007 (6) TMI 478
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....nt. [Order]. - The appellant is absent inspite of today's notice of hearing having been sent to them well in advance. Accordingly, I have heard learned DR and have gone through the impugned order. 2. As per the facts on record, the appellant filed a bill of entry dt. 4-6-2004 for clearance of S.O. dyes declaring the weight of consignment as 120.80 kgs at declared value US $ 68 per kg....
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....s laboratory, the demand of duty of Rs. 97,609/- was raised against the appellant and stands confirmed by the impugned order along with the imposition of personal penalty of Rs. 5,000/-. 3. The appellants main contention was that the difference between two test results itself is sufficient to show that the moisture content in the consignment was much higher initially and the fall in the sa....
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....the appellant contested the test report, the sample was sent to Chemical Laboratory, Vadodara and the test result showed approximately 17% of moisture content which prompted the Department to raise a demand for over Rs. 97,000/-. (iv) The delay in sending the sample to Geo-Chem and Chemical laboratory may result in escaping of the moisture. (v) The Order-i....
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.... reason for the lower authority to reject the appellant's contention is that the invoice has nowhere indicated that the same is of real weight of the commodity. 5. The comparison of the test reports show vast difference between the moisture contents, whereas the moisture content in the test report of Geo-Chem Laboratory, is to the extent of 30.28 %, the same gets reduced to 17.18% in the t....