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2012 (12) TMI 111 - MADRAS HIGH COURTDetermination of Nature of Impugned Goods - alloy steels vs non alloy steel - held that:- A reading of the order of the Tribunal clearly pointed out that when the chemical test of the impugned goods pointed out the nature of goods sought to be exported and that with an uncertainty to the extent of 200% error margin writ large on the results, the test done by the Revenue is uncertain to support its claim on misdeclaration. Revenue does not deny the fact that National Metallurgical Laboratory is not a laboratory of the respondent's choice, but an authoritative institution to speak on materials like the impugned consignments. The remand order at the first instance itself was on account of the Revenue pointing out to the discrepancy between the respondent's test and the Revenue's report. As agreed to between the parties, the matter was once again referred to National Metallurgical Laboratory. When confronted with the error margin, the further plea for once again calling for further report from the Scientist, appears as a cry in vain. Thus, when a reading of the order of the Tribunal does not disclose any perversion in the finding, in the nature of absence of material on the factual finding, we do not find any question of law arising out of the order of the Tribunal for admitting this case by this Court. Hence, we have no hesitation in rejecting this appeal at the admission stage itself - In the circumstances, the above Civil Miscellaneous Appeals are dismissed at the admission stage itself. Consequently, connected MPs are closed. No costs.
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