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TMI Blog2016 (6) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... scertain the fact that the alleged scrap is actually slag or not and if it is slag whether it is of iron or steel and hazardous. As same is not found by any test report or by any expert opinion. In that case, the allegation of the Revenue that it was slag and hazardous waste is not sustainable as the said finding of the adjudicating authority is only on the basis of assumption and presumption whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment 51.690 MT was found as slag during the course of examination on first check. Although, the samples were drawn but same has not been tested as the Institute for Auto Parts Hand Tools Technology, Ludhiana returned back the samples with the remarks that the facility for testing of scull/ slag is not available with them. As the goods were found misdeclared, therefore, assessment take place and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tent for re-exportation immediately the hazardous goods after payment of fine and penalty be set-aside. He further submitted that the adjudicating authority or the first appellate authority have not got tested the samples to arrive at a decision that the goods alleged to be misdeclared is slag or not, there is no test report available. 4. On the other hand, ld. AR submits that in the case of si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In that case, the allegation of the Revenue that it was slag and hazardous waste is not sustainable as the said finding of the adjudicating authority is only on the basis of assumption and presumption which is not sustainable in the eye of law. In these circumstances, the case of the Revenue stands unproved. Therefore, the benefit of doubt goes in favour of the appellant. In that circumstances, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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