TMI Blog2016 (11) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... to by the learned Commissioner, in confirming the duty in arriving at the quantity of slop/waste oil have been disputed by the learned Advocate for the Assessee-appellant, but, the vital issues that has been raised by the learned Advocate is about the dutiability of the product vis-a-vis the test report and the judgment Hon'ble Supreme Court in the case of CCE Patna Vs Tata Iron & Steel Co. Ltd [2004 (2) TMI 68 - SUPREME COURT OF INDIA] referred to by him before the adjudicating authority. We find that the learned Commissioner at Para 36 of the impugned order, after analysing the relevant tariff heading, though observed that waste/ slop oil is classifiable under CTH 2710, however, not recorded/ analysed the implication of the chemical test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing customs duty of ₹ 15,69,504.91. Consequently, proceedings were initiated by issuance of demand notice for recovery of the said duty on 29.06.2007, proposal for imposition of penalty and other actions under the Act. On adjudication, taking into consideration the evidences on record, the learned Commissioner of Customs dropped substantial amount of duty observing that major quantity of the said slop/waste oil i.e. 930.60 MTs were of indigenous origin and confirmed duty of ₹ 4,97,597/- for the balance quantity of 432.00 MTs observing it as of foreign origin and imposed equal amount of penalty under Section 114A of Customs Act, 1962, but dropped the other proceedings like confiscation of the goods and barge proposed in the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts are not subjected to duty even if would fetch some price on its sale. Secondly, the Ld. Adv. Has submitted that even though the Master of Vessel in his letter dt. 05.01.2006 has informed that only 41 KLs was of foreign Orgin the Ld. Commissioner has confirmed duty on the entire quantity of 306.6 KLs(245.2MT) as foreign Origin. Besides, he has referred other ancillary issues referring to the statements recorded by the Department. 5. Per contra, the learned Authorised Representative for the Revenue fairly accepted that samples have been collected and sent for testing at Departmental Laboratory being mentioned in the Show Cause Notice. However, the test reports and its implications in classification and dutiability of the product h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ysing the relevant tariff heading, though observed that waste/ slop oil is classifiable under CTH 2710, however, not recorded/ analysed the implication of the chemical test carried out by the Department in its laboratory on the sample of slop/waste oil collected and the applicability of the said judgment to arrive at the conclusion whether the said slop/waste oil leviable to Customs duty. In these circumstances, we are of the view that it is prudent to remand the matter to the learned Commissioner to examine the said issues afresh, after giving an opportunity of hearing to the Assessee. The Assessee s appeal is allowed by way of remand. 7. In relation to the Revenue s Appeal, we find that the learned Commissioner while dropping the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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