TMI Blog2002 (8) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Shri H. O. Arora, learned Advocate, whereas all other applicants have been represented by Shri L.P. Asthana, learned Advocate. 2. Shri L.P. Asthana, submitted that the applicants imported consignment of synthetic waste which has been held by the Commissioner under the impugned order as not synthetic waste but as synthetic filament tow/synthetic staple fibre falling under Heading 55.01/55.03 of the Schedule to the Central Excise Tariff Act; that the first test report indicated that the samples were man-made staple fibre of non-cellulosic origin (acrylic) in the form of loosely compressed sheets; that the conclusion of the report was that the sample can be considered as good virgin staple fibre; on a writ petition filed by them, Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i H.O. Arora, learned Advocate, submitted that Shri H.L. Goyal, applicant, never received the show cause notice; that he had informed by letter dated 16-3-98 to the Department that the firm had been dissolved on 9-8-93 and he was not in a position to respond any of the letter/responses sent to him at the firms address. He also contended that as the penalty has been imposed on the firm, no penalty can be imposed on the partners separately; that in any case he being the sleeping partner not actively engaged in the day-to-day business of the firm, no penalty is imposable on him. He relied upon the decision in the case of Commissioner of Customs Central Excise v. Ryder Track Exports, 1999 (111) E.L.T. 394 and Shree Trimula Udyog v. CCE, Banga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.) that the Assistant Collector cannot be said to have erred in relying upon the reports given by the Chemical Examiners and Chief Chemists. It may be that in a given case, the report of Chief Chemists may be demonstrated to be palpably wrong in such a case, the Court may direct the re-examination of the whole issue .... The views expressed by the Chief Examiner and Chief Chemist of the Government cannot be lightly brushed aside on the basis of opinion of some private persons obtained by the appellants. Learned Advocate emphasized that the appellants have not shown that the report given by the Government laboratory is palpably wrong and as such reliance on test report given by the Government laboratories is to be relied upon and cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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