M/S Bagadiya Brothers Pvt. Ltd vs The Commissioner Central Excise And ... on 15 July, 2015
12. Further, in the case of Bagadiya Brothers Private Limited Vs.
Commissioner of Customs & Central Excise, Visakhapatnam-IV reported
in 2010 (249) ELT 387 (Tri.-Bang.), this Tribunal has held that once test
report has been produced by the exporter at the time of export from
reputed laboratory showing Fe content entitling them to the benefit of
Notification No.62/2007-Cus dated 03.05.2007, the test conducted after
nearly one month and found that the percentage of iron content was
increased, cannot be relied upon.