2003 (3) TMI 464

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..... ndent. [Order per : Archana Wadhwa, Member (J) (Oral)]. After hearing both the sides, duly represented by learned SDR Smt. R. Bhagya Devi and Shri K. Sankarraman, learned Advocate for the respondent, we find that the short point involved in all the four appeals of the Revenue is as to whether the adverse result of the test report carried out in respect of the respondent's product viz. Ny .....

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..... We have considered the plea and the judgments cited above. We notice that the assessees have also challenged the test result and have pointed out that the test results obtained from the Chemical Examiner and Chief Chemist is not acceptable for the reasons that there is variance in the test result as shown in the table. For that reason, the assessee got their samples tested from IIT, New Delhi whi .....

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