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TMI Blog2008 (10) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... RCL and having received the report which is in conflict with the report of Geological Survey of India, the refusal to permit retesting and refusal of cross-examination are not justified - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... physical properties as laid down in IS: 1130 - 1169 (reaffirmed in 1993)." GSI : "It is a variety of Lime Stone (ef IBM specification). It does not show any evidence of metamorphic recrystallization and thus is not a marble." 4. From the above, it is seen that the report of CRCL is in favour of the appellant and the report of Director, Geological Survey of India is in favour of the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e event of conflicting reports, the report of Geological Survey of India should prevail. Learned DR also relied on the decision of the Hon'ble Supreme Court in the case of Akbar Badruddin Jiwani v. Collector of Customs [1990 (47) E.L.T. 161 (S.C.)]. 6. We have carefully considered the submissions by learned DR and also the written submissions filed on behalf of the appellant. The chemical co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmit retesting and refusal of cross-examination are not justified. Further, the import has taken place in September, 1999. The clarification of the Board has been issued in 2002. 7. In the given facts and circumstances of the case, we hold that the appellant has made out a case for interference. Accordingly, we set aside the orders of the Commissioner (Appeals) and allow the appeals with con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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