2001 (2) TMI 214

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..... on Nylon Filament Yarn exceeding the tolerance of + 4% in respect of 210 deniers can be confirmed without drawing samples by the Department only on the basis of packing reference report prepared by the Quality Assurance Department of the appellants. 2. Shri A.P. Datar, ld. Sr. Counsel, submitted that the Department had simply gone by the Packing Reference Report prepared by their quality Depart .....

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..... d the tolerance limit specified in the notification, the question of any other proof is not required; that if they were disputing their own test report, it was open to them to ask for re-test by the Department which has not been done by them; that the larger period of limitation is invokable because inspite of their own test report, they had claimed benefit of the notification by mis-declaration. .....

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..... se, the same cannot be disregarded. We also observe that the Commissioner has given a specific finding that assessees were aware about the deniers and also that the tolerance limit has been exceeded but they had cleared the same at concessional rate by mis-declaring the same in clearance documents and as such larger period of limitation for demanding duty is invokable. Therefore, we find no infirm .....

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