2009 (7) TMI 380

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..... glass beads of ten grades. When the department took sample, the appellant did not suggest the department to take samples of all grades - Record clearly demonstrates that each grade submitted itself for classification under respective class when they were different grades of glass beads imported. The respondent should have guided revenue to take sample of each grade for appropriate conclusion. But .....

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..... ted. So far as the tested grades are concerned, there is no grievance by the assessee. Ld. Commissioner (Appeals) granted benefit of doubt to the assessee holding that eight grades were not tested. According to that Authority, the appellant cannot be held to suffer under a different classification of goods of eight glass beads as a glass micro. But such conclusion does not get sanction of law in a .....

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..... ed revenue to take sample of each grade for appropriate conclusion. But the respondent kept quite. The case throws light that the respondent was aware of the technicalities. But for the silence of the respondent for a fair trial, the respondent deserves to be dealt in the manner dealt by the order-in-original. Therefore, we reverse the relief granted by the ld. first appellate authority and restor .....

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