passing of the impugned Order-in-Appeal. For
purpose of retesting samples have been sent to Kolkata where also
DNA-PCR methodology is not available ... retesting by Zoological Survey
of India Laboratories, but in the light of above discussed facts it is
held that retesting of the samples
sealed sample and I am of the opinion that the sample is from drawing process of a spinning plant. It is a sample of soft ... sample available with them for retest. Revenue failed to bring its sample for retest. Therefore, the appellant came with the sample on 13.10.05 for such
Vide letter dated 30.11.2021, the appellant again sought
retest of goods.
10. Apart from retest of samples, the appellants also sought cross
examination ... made for retest of goods by written letters. Learned
counsel pointed out that wherever retest was done, the reports received
after retesting were found
samples were received in torn condition
and hence, a decision was taken by the Commissioner not to
send the samples for retesting and accordingly, prayed ... indicative of some
error in sampling and testing. Further, he submitted that by not
getting the samples retested and by not obeying the directions
retest to eliminate any misgivings before taking up the adjudication. We also find that reasoning adopted by adjudicating authority to deny retest of samples ... adjudicating authority to reconsider the issue, afresh after getting the sample retested, as prayed by the assessee.
10. After the report of the retest
aside and Adjudicating Authority be directed to get the sample retested from any laboratory other than CRCL.
5. On the other hand Ld. AR oppose ... aside. Accordingly, the adjudicating authority is directed to get the samples retested from any laboratory other than CRCL and thereafter to pass an appropriate order
sample.
3
Accordingly, I direct the lower authority to send the second sample that is
available with the department to CLRI for retest and submit ... stayed until then."
Accordingly, the department has sent the sample for retesting to
check if the goods matched description. The second test report
described
Calcium Oxide (CaO), katha, flavouring agents.
2.1 They had requested for retesting of samples but instead of
complying with the request, the adjudicating authority ... sample having been expired as the department had not preserved the
samples properly. M/s SEPL had sent a sample of the impugned
product
Calcium Oxide (CaO), katha, flavouring agents.
2.1 They had requested for retesting of samples but instead of
complying with the request, the adjudicating authority ... sample having been expired as the department had not preserved the
samples properly. M/s SEPL had sent a sample of the impugned
product
Calcium Oxide (CaO), katha, flavouring agents.
2.1 They had requested for retesting of samples but instead of
complying with the request, the adjudicating authority ... sample having been expired as the department had not preserved the
samples properly. M/s SEPL had sent a sample of the impugned
product
