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TMI Blog2013 (11) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. The adjudicating authority has not recorded any findings for re-test nor has he rejected the said prayer - no prejudice will be caused to other side, if re-drawing the samples from the consignment in question in this appeal is ordered and sending the same for re-testing to IIT and or ONGC Dehradun. We do so and direct that samples be drawn and sent for analysis to IIT and/or ONGC Dehradun - Decided in favour of assessee. - Appeal No.C/153/2012 - - - Dated:- 14-3-2013 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant: Shri V.S. Nankani, Shri Amit Laddha, Advocates For the Respondent : Dr. J. Nagori, Addl. Commissioner (A.R.) and Shri H.G. Mathew, A.R. ORDER Per: M.V. Ravindran: Modification Applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble and there would be delay in coming to conclusion in the matter. 1.4 We have considered the submissions made by both sides and perused the records. In the miscellaneous application, there is only one prayer of the appellant, which is to direct the lower authorities to draw the samples from the consignments which are lying with the custodian of the goods, and it is seen that the appellants have made a request vide their letter dt.21.7.2011 for re-testing of the samples. On perusal of the said application dt.21.07.2011, we find that the appellant had specifically requested the adjudicating authority to consider their prayer of re-testing of the said consignment by independent authority. The adjudicating authority has not recorded any fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-export of goods on payment of redemption fine within 30 days of receipt of a copy of the Stay Order. 2.1 Ld. Counsel submits that they want extension of time by further 30 days for depositing the redemption fine and making an application to the Commissioner of Customs for seeking the waiver of detention charges of the custodian of the goods. The oral prayer made by ld. Counsel is accepted and time is extended by 30 days to deposit the redemption fine and the lower authorities are directed to consider the application, if any, made by the assessee for re-export of the consignment and for waiver of detention charges of the custodian. 2.2 The lower authorities are directed to implement our Stay Order dt.10.01.2013, on production of a ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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