TMI Blog2010 (9) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... lment of export obligation - allegation was made that some of the export goods were not made out of the imported raw materials – Held that:- contention taken was that there was no evidence on record to show that the appellant had connived with M/s. Laddan Steelware Mfg. Co. for diversion of the imported goods, Tribunal has rightly relied upon the report of CRCL and therefore, did not find any meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification, 167.025 MT of Coils had not accounted for, and the utensils exported towards fulfilment of export obligation were manufactured out of locally procured material. The goods manufactured by the appellant were got examined by the Central Revenue Control Laboratory (CRCL) and on that basis, allegation was made that some of the export goods were not made out of the imported raw materials. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is ground and no grievance was made that the appellant s request for re-testing of the material was not accepted by the agitating authority such a plea cannot be permitted to be raised in this appeal for the first time. We are informed by the learned counsel for the respondent that even before the agitating authority such a plea was not raised. In these circumstances, the other contention of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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