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2009 (1) TMI 271 - AT - Central ExciseDrawn on Samples – Testing – held that - In any case, when a reputed company which has also been recognized by the Ministry of Commerce and Industries has given the test report and when that test report is in variance with the report of Chemical Examiner, the request of the appellant for re-test ought to have been considered favourably. This has not been done. - we do not find any strong reason for rejecting the test report produced by the appellant from two sources, one from 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. When it is less than 62% depending upon the shortage, the penalties have been paid by the exporter. In view of these factors, we find that the impugned order which has been passed in a very cursory manner without taking into account the submission of the party is liable to be set aside.
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