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TMI Blog2016 (3) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Pankaj P. Shah, Managing Director of the appellant company and Shri Bharat Singh, Authorised Signatory of the appellant company. The appellants / assessee are engaged in the manufacture of Aluminium Foils, Laminations, etc. They have imported a consignment of 103924.50 kgs of Aluminium Foils and filed bill of entry on 28.08.2009. On examination of the imported consignment, samples were drawn in order to ascertain the thickness of the Aluminum Foils and were sent to Central Revenue Control Laboratory, New Delhi for test. CRCL reported on 17.09.2009 that the Aluminium foils are having average thickness of 14.4 and 7.4 Micron. A show cause notice dated 25.02.2010 was issued to the appellant /assessee for demanding safeguard duty of Rs. 49,9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same exporters and the thickness of the foil has been declared by the appellant/assessee as 6 Micron based on the documents supplied by the exporter, who has been exporting such products for long; (c) In view of the variation in the outcome of the different test reports, it would have been proper to follow the tolerance level thickness as 8% plus or minus, fixed by the Bureau of Indian Standards for Aluminum Foils. If such tolerance level is adjusted, their product will be considered as having thickness of less than 7 Micron. (d) The appellant/assessee was not provided an opportunity to cross examine the persons, who gave the test reports and hence, the principles of natural justice was not followed. 3. Ld. AR strongly contested the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cron or above. The appellant/assessee is contesting these findings on the ground that there are variation in different reports and it is not so easy to correctly determine the exact thickness of Aluminium Foil. I find that this argument of the appellant/assessee is not fully convincing. While the thickness in microns is to be ascertained by the accurate scientific methods, it is not contested that the competent labs including a private independent competent lab is not having facility or expertise to conduct such tests. None of the reports indicated any figures nearer to 6 Micron as declared by the appellant/assessee while importing the impugned goods. 7. The appellant /assessee placed a reliance of 8% tolerance limit prescribed by the Bure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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