2004 (8) TMI 556

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..... der per : S.S. Sekhon, Member (T)]. When these matters were called, Respondents were absent. Heard the Ld. D.R. and considered the material on record and it is found that : (a) the Ld. Commissioner, while adjudicating the case, has considered the test report for the consignment of M/s. Hico Products Ltd., where there was an opinion avail that polystyrene wide spec was not known termino .....

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..... as regards the degree of distribution to all molecular weight of a polymer sample. In spite of this opinion, the Commissioner dropped the proceedings for undervaluations initiated. Hence these appeals. (b) When there is positive material on record that wide spec category of polystyrene, is not known in the technical field and therefore it was necessary to establish, as to how the importers .....

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