2001 (2) TMI 214

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.... involved in this appeal filed by M/s. SRF Limited is whether demand on Nylon Filament Yarn exceeding the tolerance of + 4% in respect of 210 deniers can be confirmed without drawing samples by the Department only on the basis of packing reference report prepared by the Quality Assurance Department of the appellants. 2. Shri A.P. Datar, ld. Sr. Counsel, submitted that the Department had simply ....

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....t of the appellants itself shows that the yarn in question has exceeded the tolerance limit specified in the notification, the question of any other proof is not required; that if they were disputing their own test report, it was open to them to ask for re-test by the Department which has not been done by them; that the larger period of limitation is invokable because inspite of their own test rep....

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....is the deniers and if the assessee conducts the test for their own purpose, the same cannot be disregarded. We also observe that the Commissioner has given a specific finding that assessees were aware about the deniers and also that the tolerance limit has been exceeded but they had cleared the same at concessional rate by mis-declaring the same in clearance documents and as such larger period of ....