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TMI Blog2018 (10) TMI 1815X X X X Extracts X X X X X X X X Extracts X X X X ..... etallurgical Lab, Chennai has indicated Fe content as more than 62% as also the Dy. Chief Chemist report - HELD THAT:- The first appellate authority has considered all the aspects of the case and came to a conclusion that CRCL report needs to be relied upon. There are no reason to interfere with detailed and reasoned findings given by the first appellate authority - appeal dismissed. - C/640/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that Fe content is more than 62%. Not satisfied with such a report, the respondent requested retest by CRCL, New Delhi. The said request was accepted by the department. Sample was sent to CRCL and the report of CRCL indicated that Fe content was less than 62%. Samples were again sent by the adjudicating authority to National Metallurgical Lab, Chennai for testing which indicated Fe content of mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants requested for re-testing of the samples at a different laboratory and the remnant samples were sent to the Central Revenue Control Laboratory, New Delhi for re-test. The laboratory vide its report F. No. 33-Cus/C-21/2008-09, dated 11-11-2008 stated that the iron content of the subject samples was 58.62%. Central Revenue Control Laboratory is an appellate laboratory of the C.B.E. C. Its rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m in the final order No. 69/2009, dated 30-1-2009. In the said judgment, the Tribunal held that we do not find any strong reason for rejecting the test report produced by the appellant from two sources, one from the reputed testing organization and the other from the destination port. The evidence also has been produced that payment has been made based on the test results at the destination port. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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