2018 (10) TMI 1815

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....oner (AR), for the Appellant. Ms. Swetha, Consultant, for the Respondent. ORDER This appeal is filed by the revenue against the Order-in-Appeal No. 69/2009 (V) CH, dated 3-9-2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding the demand of export duty on the export of iron ore. Respondents filed shipping bi....

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....pellate authority, the Order-in-Original was reversed. Revenue is contesting the findings on the ground that the report of National Metallurgical Lab, Chennai has indicated Fe content as more than 62% as also the Dy. Chief Chemist report. Hence, the first appellate authority was in error in holding other way. 4. On consideration of the submissions made and perusal of records, we find that ....

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....ot the samples tested at another laboratory for which there is nothing on records to show any reasonable ground why he has not accepted the final test report of the Central Revenue Control Laboratory and whether he has obtained the consent of the Chief Chemist/Commissioner. He has also not intimated the appellants of the proposal to get the samples tested at National Metallurgical Laboratory which....

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....y cursory manner without taking into account the party is liable to be set aside...." The subject case is an identical case wherein the appellants have produced two test reports, one from the reputed testing organization SGS and the other from the destination port, which showed that the iron content is less than 62%. These two test reports should also be considered while arriving at the Fe content....