2018 (5) TMI 518

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..... Faraz Anees, Advocate For The Respondent : Sh. Satya Pal, A. R. Per : Devender Singh ORDER The appellant are in appeal against the impugned order dt. 08.10.2010. 2. Brief facts of the case are that the appellant had imported Nylon fabrics declaring the same as Nylon Knitted fabric and filed Bill of Entry for their clearance. After examination of the goods, the Revenue felt that th....

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.... prepared by the Quality Analyst Officer and when they had asked for re-testing, the same level of the officer had done the re-testing without the same being done by the Chief Chemist. He invited attention to para 13 of the Manual of Revenue Laboratories to argue that the Chief Chemist is the appellate testing authority when a party demands a re-test, but in this case re-testing had been done at t....

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.... Chief Chemist is the appellate testing authority. Admittedly, those guidelines, established by the C.B.E.C., have not been followed. Clearly, if the party had asked for re-testing of the same, the same should have been done at a higher appellate level. 6. In view of the foregoing, the matter is remanded back to the adjudicating authority to get the goods re-tested at a higher appellate level, ....