2013 (1) TMI 391

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....ndent : Shri Govind Dixit, D.R.       Per D.N. Panda   Both sides have rival submissions on the testing report of the goods. Revenue says that CRCL report is conclusive whereas appellant says that a second report from Sri Ram Institute of Industrial Research, New Delhi or IIT may be obtained. There is no challenge or mala fide alleged against CRCL report. At this s....

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....strict instructions from the Department to place so. We hope submission of learned D.R. should not be set aside, if the facts of the case are within the four of the judgement cited above as we propose to remand the matter. It was also submitted by learned D.R. that there was no grievance of any malafide of CRCL report for which it does not deserve any further consideration.   4. To resolve....