2008 (4) TMI 647

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....ri S.G. Dewalwar, SDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - These two stay applications are directed against the impugned Order-in-Appeal, which upheld the findings of the adjudicating authority, who confirmed the less charge demand and also imposed penalty on the applicants. Since issue in both the matters being identical, they are disposed off by a common order. 2.....

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.... noted that test reports of the DYCC can be contested by the appellant, if he finds it erroneous. To our mind, the lower authorities should have granted the permission for re-testing of the remnant samples. In absence of report on retest, the matter cannot be finalized. We also find strong force in the contention raised by the learned Counsel that the Customs Manual Chapter 3 at para 19 provides f....