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TMI Blog2018 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ri S.V. Nair, Asst. Commr (AR) - for Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against Order-in-Appeal No.AH/118 & 119/Bel/2009 dated 18.03.2009. 2. Brief facts of the case are that the appellant is a jobworker who is engaged in re-packing of 'blended oil products' such as 'Servo 2T Supreme' in retail pack on behalf of Indian Oil Corporation Ltd., (IOCL in short). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 (7) GSTL 90 (Tri.-Mum) where it was held that testing is a must; the test has not been performed in the case in-spite of repeated request. It is the submission of the learned Advocate that the classification declared by the IOCL is justifiable as per the chemical analysis. He further submits that this is second round of litigation. In the earlier round, the matter was remanded to the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Head Office and not based on facts. Lastly, he justified the impugned order. 5. We have heard both sides and gone through the materials available on record. 6. As stated by the appellant, sending for chemical testing at this stage, as prayed by the learned A.R, cannot be accepted for the reason that the IOCL has already given the chemical composition. More-over it is very old case where the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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