TMI Blog2019 (9) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... ce an SCN was issued whether the same is permitted to be withdrawn without adjudication was also not considered properly by the adjudicating authority. The matter needs to be remitted back to adjudicating authority - appeal allowed by way of remand. - Appeal No. E/610-612/2009-DB - A/10242-10244/2019 - Dated:- 13-2-2019 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri W. Christian (Advocate) For Respondent: Shri J. Nagori (A.R.) ORDER Per: Ramesh Nair The issue involved in the present case is that whether the residual Crude Bottom Oil remaining in the process of heating of Commingled Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Delhi, therefore the entire basis of the case is the second test report which is otherwise illegal. He placed reliance on the judgment of this Tribunal in the case of M/s Bimla Maru Fashions Pvt. Ltd. Vs. CCE reported in 2018 (12) GSTL 93 (T). He also made detail submission on the merit of classification of product. He submits after the process of heating of Commingled Crude Oil residual portion of such crude oil is remained as un-reacted, therefore, the same is nothing but in the form of input only and has to be classified as Crude Oil Bottom. Therefore, there cannot be change of classification of the un-reacted portion of the crude oil. He placed reliance on the following judgments: Indian Petrochemicals Corporation 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority has not considered very vital legal issue that once a chemical test examination was done by the Chemical Examiner-Vadodara, thereafter if re-test has been done, it should be done by the Higher Authority i.e. Chief Chemist-New Delhi. The issue that once an SCN was issued whether the same is permitted to be withdrawn without adjudication was also not considered properly by the adjudicating authority. In view of this unanswered question by the adjudicating authority, the matter needs to be remitted back to adjudicating authority. This issue goes into the sort of the case, therefore, it is necessary that these aspects be dealt in details by the adjudicating authority. 6. Accordingly, we set aside the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
