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2020 (1) TMI 437

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..... before the adjudicating authority in the form of a Test Report and upon its negation, the Assessee simply wanted a direction to the authority to secure a Test Report from another Government Laboratory or accredited Laboratory so that the evidence of the Assessee can be weighed against that. The powers of a Civil Court are vested with the Tribunal as well and in any case the Tribunal being the .....

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..... al Bench, Chennai rejecting the prayer of the Assessee seeking a Test Report in respect of the sample of goods imported by the Assessee. 2. The short order passed by the learned Tribunal is quoted below for ready reference. The applicant has filed this miscellaneous application, seeking for necessary direction to the adjudicating authority in testing of samples of t .....

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..... Duty, whereas the learned adjudicating authority had held that the goods were only painted with Zinc and not coated with Zinc Silicate and therefore Anti-Dumping Duty was payable by the petitioner. 4. Be that as it may. We are not inclined to go into the merits of the submissions made by the learned counsel for the Assessee. However, we feel that the cryptic order by the learned Tr .....

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..... J. AND R.SURESH KUMAR, J. KST 5. Therefore, we are inclined to allow this Appeal and set aside the order of the learned Tribunal dated 23.09.2019 in Misc.Application No.C/MISC/40222/2019 in Appeal No.C/40785/2019-DB and request the learned Tribunal to pass fresh orders in the Miscellaneous Application, after affording an opport .....

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