2009 (2) TMI 529

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..... Narsimhan, Advocate, for the Respondent. [Order per : D.N. Panda, Member (J)]. -  In these two appeals of Revenue, they have been aggrieved by the order passed by the learned Appellate Authority who came to the conclusion that the entire adjudication was made under presumptions and assumptions. 2. Ld. DR appearing on behalf of the Revenue submits that the Chemical Examination ....

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....ufacture. 3. Ld. Counsel Shri B.L. Narsimhan draws our attention to page 22 of the appellate order to submit that at the very beginning, the respondent repeatedly requested for retesting of the goods when the Chemical Laboratory report suffered from legal infirmities. But such a prayer was demolished. He submits that the respondent was not given at all an opportunity of hearing on its defe....

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....pellate authority was of the opinion that adjudication was based on the presumptions and assumptions. 4.3 So far as 57 consignments are concerned, ld. Appellate Authority has also examined, manner of composition of the goods. He has not found any evidence about the motive of the respondent. We have noticed that Revenue is unable to controvert the submission of the Counsel as to the content....