2018 (7) TMI 9

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....ixit, AC (AR) for the respondent ORDER Per: Raju This appeal has been filed by Alpha Foam Pvt. Ltd. The facts of the case are that four show-cause notices were issued to the appellant from December 1997 to November 1999 which were adjudicated by two order-in-original dated 05.07.1999 and 08.01.2000. The matter travelled to Commissioner (Appeals) disposed here vide two different Order-in-A....

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....ed. The matter was once again decided by order dated 27.10.2008 which was confirmed by Order-in-Appeal dated 30.05.2009. Aggrieved by the said order, the appellant are before the Tribunal. The dispute related to classification of P-100. The revenue wanted to classify the product under 3824 whereas the appellant had sought classification under heading 3823. The impugned order classifies the product....

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....same was given to the appellant in the year 2007. In these circumstances, the said report cannot be relied. He further argued that the said report is not final and had directed that additional material should be submitted to the chemist for further analysis. No further samples were submitted to Dy. Chief Chemist due to stoppage of production and the said report gets vitiated and cannot be relied a....

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....imposed. 4. Ld. AR relies on the impugned order. 5. We have gone through rival submissions. A perusal of the test report shows that the test report is classified by a note which reads as follows:- 6. The impugned order clearly recognises that the test report is not final. However, he continues to rely on the said report. He has relied on the fact that the original adjudicating authority h....