TMI Blog2011 (5) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... CBs), hence the goods were provisionally assessed - Revenue has a doubt about the nature of the goods but no sample has been taken nor any expert opinion is obtained to find out whether the goods are PCB or electronic switching system - Held that:- shipping bills were filed early as on 09/02/2001 and the adjudication order was passed on 18/10/2002, the Revenue has not initiated any process of gett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were provisionally assessed. Thereafter the goods were finally assessed and DEPB benefit in respect of PCBs were allowed. The present respondent filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) allowed the appeal by taking into consideration, the technical opinion given by the respondent in respect of the goods in question, which shows that the same are electronic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim. 5. Further, we find that the Commissioner (Appeals) in the impugned order held that shipping bills were filed early as on 09/02/2001 and the adjudication order was passed on 18/10/2002. During this entire period, the Revenue has not initiated any process of getting expert opinion about the exact nature of the product being exported. The respondent produced the opinion by two differen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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