2003 (10) TMI 206

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....der per : Jyoti Balasundaram, Member (J)]. - After hearing both sides for some time on the application for waiver of pre-deposit of duty of  Rs. 16,62,495/- we find that it is possible to dispose of the appeal itself at this stage as the principal grievance of the applicants is that the test report relied upon by the department to hold that the Sodium Carboxy Methyl Cellulose manufactured by ....

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....by the assessees and the Commissioner (Appeals) by order-in-appeal dated March, 1987, remanded the case directing the Assistant Collector to draw fresh sample and send it to the Chemical Examiner for testing and directing him to communicate the test report to the appellants. Pursuant to such direction the samples were drawn on 15-4-1987 and on the basis of the test report and on the basis that the....