2003 (10) TMI 206

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..... for some time on the application for waiver of pre-deposit of duty of Rs. 16,62,495/- we find that it is possible to dispose of the appeal itself at this stage as the principal grievance of the applicants is that the test report relied upon by the department to hold that the Sodium Carboxy Methyl Cellulose manufactured by them falls for classification as derivative of cellulose under CETA sub-hea .....

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..... ch, 1987, remanded the case directing the Assistant Collector to draw fresh sample and send it to the Chemical Examiner for testing and directing him to communicate the test report to the appellants. Pursuant to such direction the samples were drawn on 15-4-1987 and on the basis of the test report and on the basis that the product manufactured by them as well as by Cellulose Products of India Limi .....

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..... he appellant's contention that the test results of their product was never communicated to them, we see no alternative but to send back the case for fresh decision to the jurisdictional Assistant Commissioner/Deputy Commissioner. We therefore set aside the impugned order and remand the case to the jurisdictional adjudicating authority who shall communicate a copy of the test report in respect of t .....

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