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2007 (7) TMI 154

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.... for galvanizing steel products. This is done by putting steel products in zinc bath. The Ld. Counsel for the appellants Shri S.P. Mazumder states that three test reports relied on by the Department relates to samples taken from the zinc bath for determining the zinc percentage for the purpose of replenishing the bath with zinc ingots to maintain high concentration of zinc. The appellants have all....

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....d the Ld. D.R. who supports the impugned order. 4. We find that the contention made by the appellants all along that the test reports taken from the lab. relate to samples of the zinc bath has not been controverted by the Department. The Department has also not taken any independent sample in respect of the zinc dross sold by the appellants either from their factory or the storage yard or from ....