2010 (9) TMI 340

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....er per : S.S. Kang, Vice-President]. - Heard the learned SDR as none appeared on behalf of the respondent in spite of notice. The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) allowed the appeal filed by the respondent by holding as under : "I have gone through the case file and the submissions of the appellant and views of the lower authority. I find....

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.... wrongly relied upon the opinion given by CHEMEXIL wherein it has been opined that the product in question may be covered under Serial No. 40 of DEPB scheme. The contention is that the opinion relied upon by the Commissioner (Appeals) is not specific compared to the opinion of the Chemical Examiner. Hence the order is not sustainable. 3. We find that the DEPB benefit is available to syrup/or....