TMI Blog2018 (7) TMI 1751X X X X Extracts X X X X X X X X Extracts X X X X ..... s more than 62% - appeal dismissed - decided against appellant. - C/2077/2010 - A/30759/2018 - Dated:- 24-7-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri Derrick Sam, Advocate for the Appellant. Shri Pawan Kumar, Superintendent (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. 07/2010 (V-II) Cus dated 02.08.2010. 2. Heard both sides and perused the records. 3. Brief facts of the case are that appellant exported iron ore fines of 16,500 MT declaring Fe content as 61.5% under the Shipping Bills No. SB No. 08/06.02.2008, after provisional assessment and payment of duty of ₹ 8,25,000/- @ ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority. The First Appellate Authority has after following the due process of law rejected the appeal. 5. Learned Counsel appearing for the appellant draws our attention in the facts of the case. It is his submission that when the consignment was loaded, the test report showed Fe content as 60.16 %; that the report of the Deputy Chief Chemist indicated Fe content as 62.35 %. Not satisfied with the re-test of the Deputy Chief Chemist of the Test results by the CRCL 62.2% is the test on the ground that the CRCL had tested the sample all most after 22 months due to which the Fe content may have gone up from original of 60.19 %. He relies upon the following case laws: Bagadiya Brothers Pvt. Ltd., Vs. CC CE, Visakhapatnam [2010 (249) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09 carried out at the request of the appellant by CRCL also confirmed the Fe content as 62.2%. This result amply demonstrated that the time gap did not alter the Fe content position of the samples. The appellants were supplied with a copy of re-test result and were given an opportunity to indicate their stand. The appellants did not avail this opportunity to cross examine or to contest the result of the re-test report of CRCL during course of adjudication proceedings. Merely the appellants requested to accept the test report of M/s Inspectorate Griffith India lab which showed Fe content as 60.16%. This is not acceptable. This test was conducted for private purposes by private labs. The Re-test Report dt. 12.11.2009 of CRCL showing 62.2% of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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