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TMI Blog2008 (7) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... lants manufactured and exported Linen Dyed Men s Short Sleeve Shirts and applied for logging of the same in the DEEC Book out of three consignments exported by the appellants, two consignments were accepted as manufactured out of the Linen Dyed Fabrics imported by the appellants while one consignments under DEEC Shipping Bill No. 701648 dated 19-3-99 was not accepted by the authorities as being manufactured out of Linen Dyed Fabrics imported by the appellants. The findings in this case was based upon the analysis of the Deputy Chief Chemist, which showed that the product is composed of regenerated cellulose and is bleached and not made out of 100% linen dyed fabrics. Not satisfied with the findings of the rest report, the appellants sought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted and two shipping bills are logged and accepted as manufactured out of the Linen Dyed fabrics imported by the appellants, while third is not acceptable. He submits that total quantity of shirts, exported by the appellants in other two shipping bills are more than the quantity of shirts which has been exported by the appellants in the current case. 4. Ld. SDR would argue that the findings of the Dy. Chief Chemist cannot be brushed away. It is his submission that whether there was a genuine transaction, the adjudicating authority has allowed the export to be logged to the DEEC Book. It is his submission that in this particular consignments there is a clear cut findings of Dy. Chief Chemist that the product does not contain linen dyed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 701648 dated 19-3-99 is proper 7. It can be noticed from the above reproduced portion that the adjudicating authority has relied upon the findings of the test report of the Deputy Chief Chemist, New Customs House, Mumbai vide their Laboratory Report No.4650 dated 25-3-99. I find from the records that the appellants had been corresponding with the lower authorities to get the samples retested. The said request of the appellant was never acceded to by the lower authorities. In order to be doubly sure the appellants on their own got the samples tested by Sasmira, which indicated that the said consignments, which was exported by the appellants, consists of linen dyed fabrics. I find considerable force in the contention raised by the Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. (supra) held as under :- We do not find the above reasoning of the adjudicating authority to be appropriate. The entire case of the revenue is based upon the test report results. As such, it is necessary that such results are correct. The adjudicating authority has himself expressed doubt about the correctness of the samples drawn from the scrap, which may be rich in copper content at one particular place and poor in copper concentration at other place. Denial of the request of re-test on the ground that the appellants have accepted the finding of the test report is not in accordance with the equity principles of adjudication. The appellants have a right to contest the correctness of the test report and to ask for re-test. In the abse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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