1994 (7) TMI 157

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..... t. Shri R.K. Kapoor, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - This is a stay application for waiver of duty amount of Rs. 21,723.56 on the yarn manufactured by the applicants herein. 2. On hearing Shri Jitendra Singh, ld. Counsel for the applicants and Shri R.K. Kapoor, ld. S.D.R. for the Collector, we feel that the appeal lies in a short compass and may h .....

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..... mist for retest. In the retest report, it was found that besides polyester and cotton, the blend contained viscos also. After the retest, the case was adjudicated by the Collector, who confirmed classification of the goods under sub-heading 5204.29 CETA and demanded the duty under that sub-heading. 4. On hearing the ld. Counsel, Shri Jitendra Singh for the appellants and Shri R.K. Kapoor, ld .....

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..... Chemist. It is on record that the appellants have not accepted the retest report also but have suggested that the samples be tested by an independent body. No finding on this also is available in the Collector's order. Therefore, we find the Collector's order is wanting as there has been no finding on the points as noted above and for proper disposal, all such findings, we feel, are necessary. In .....

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