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2013 (10) TMI 624

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..... t report - After foregoing his right for asking for retest at that time and even right for show cause notice, they cannot be asking for retest in appellate stages in order to prolong this old matter - The right for retest should have been exercised as soon as the test rest results were known to the applicant - After accepting the test reports and agreeing for adjudication without show cause notice .....

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..... re not finished leather. If the goods was raw leather, there was export duty to be paid and there was a requirement that applicant had to produce export licence. Therefore, samples were drawn and sent to Central Leather Research Institute at Chennai (CLRI) for their advice. However, the good were allowed to be exported against a bond given by the applicant to comply with the outcome of further enq .....

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..... sioner (Appeals) which was not allowed. He submits that CLRI has reported that the goods were not finished leather in the absence of snuffing. He submits that specification laid down is snuffing/shaving should have been done. He says that in the case of exported goods shaving was done and therefore CLRI report is not correct that is the reason, they asked for re-test. It is his prayer that appeal .....

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..... He submits that there is no reason to reject the report given by CLRI. Therefore, he submits that the applicant should be put to some reasonable terms of deposit for admission of appeal. 5. Considered the submissions on both sides. We are of the view that the right for retest should have been exercised as soon as the test rest results were known to the applicant. After accepting the test report .....

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