TMI Blog2018 (4) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... has held that the test report relied upon by the original authority was not in respect of the goods in question and that the samples from the goods in question were not drawn and sent to the laboratory and that the original authority has relied upon test report in respect of samples drawn from some other consignment - also the SCN was clearly time-barred. There is no ground raised by Revenue t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the goods as natural rubber Latex 60% DRC and the said goods were imported for use in 100% EOU. The respondent were issued with two show cause notices both dated 04.11.2003 wherein it was contended that the goods imported were natural rubber and there were restrictions that natural rubber could be imported only through the port of Kolkata and Vishakhapatnam and also that natural rubber was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order-in-appeal wherein he has allowed appeal on two counts. The Id. Commissioner has held that the test report relied upon by the original authority was not in respect of the goods in question and that the samples from the goods in question were not drawn and sent to the laboratory and that the original authority has relied upon test report in respect of samples drawn from some other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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