2007 (2) TMI 425

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..... r : P. Karthikeyan, Member (T)]. The subject appeal has been filed by the revenue against the Order-in-Appeal No. C.Cus. No. 535/06, dated 25-7-06 passed by the Commissioner of Customs (Appeals), Chennai allowing the appeal filed by M/s. Shri Vijayalakshmi Silk Fabrics against a demand of Anti Dumping Duty (ADD) of Rs. 95,962/-. 2. Heard both sides. 3. The facts of the case are that M/s. .....

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..... re liable to ADD. The goods had been cleared long before and could not be tested for its grade. In the impugned order, the Commissioner observed that the notice adjudicated by the original authority had proposed to confiscate goods of value in excess of his powers. The demand of ADD was made without ascertaining by test of a sample of the impugned goods that it was 2A grade or below. He found the .....

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