2012 (7) TMI 418

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..... he goods of the appellant match with the compared goods imported earlier and possess same attributes as is found by the same analytical laboratory, there is no necessity to interfere to the first appellate authority s order. Accordingly, appeal is dismissed. - C/332/2004 - - - Dated:- 11-6-2012 - Dr. Chittaranjan Satapathy, Mr. D.N. Panda, JJ. Shri R. Alwar, Advocate For the Appellant .....

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..... So also cross examination of scientist was denied. The adjudication order was although modified by the appellate authority and the value of US$ 14.44 was adopted by him, that is still in higher side. Therefore, the first appellate authority s order needs interference. 2. Ld. DR on behalf of the Revenue submits that ld. first appellate authority correctly decided the issue giving quantity adjus .....

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..... ion called for by the appellant was denied when chemical analysis of samples of appellant and compared case was tested by same laboratory and there was no subjective bias found from the extent and manner of testing done by the laboratory. There was also admission by the Managing Director of the appellant stating that Patcholi oil imported by appellant was the pure grade and enhancement of the valu .....

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