TMI Blog2020 (2) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... [ 2011 (4) TMI 970 - CESTAT, BANGALORE] wherein it was held that the impugned order relying upon the report of the Departmental Chemical Examiner who had given his personal opinion without any empirical tests or study of manufacturing process cannot be sustained. Appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 585 of 2009 - Final Order No. 20190/2020 - Dated:- 17-2-2020 - HON BLE MR. S.S GARG, JUDICIAL MEMBER AND HON BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Ms. Rukmini Menon, Advocate For the Appellant Ms. C.V. Savitha, Superintendent(AR) For the Respondent ORDER PER : S.S GARG The present appeal is directed against the impugned order dt. 23/03/2009 passed by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Sulphur Dioxide concentration of 0.2% and for a period of 60 hours. The soluble protein minerals in the maize get absorbed in steeping water, which is further evaporated to get Corn Steep Liquor (CSL) and the CSL is sold to fermentation industries. The steeped maize having moisture around 40% is wet milled / grinded in three stages. In the first two stages, Germ is separated and it is dried and packed and supplied to Oil extraction industries. In the third stage it is further processed for fibre separation, by washing in DSM screens. The resultant slurry contains Gluten and Starch, which is fed to Merco Centrifuge, called Primary Separator. The overflow of the primary separator contains Gluten of 7 to 8 grams per litre which is further p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess yields 5 MTs of MSP-VTBS. MSP-Regular Pharma: The manufacturing process upto the production of Starch Slurry is same as detailed above at para 2.1. For manufacture of MSP Regular Pharma, 200 grams of Potassium Permanganate, 2 kg of Sodium Metabisulphite and 500 ml of Sodium Hypochlorite are added to 15M3 of Starch Slurry and kept for 30 minutes. This process yields 5 MTs of MSP Pharma grade. MSP-Regular Food: The manufacturing process up to the production of Starch Slurry is same as detailed above at para 2.1. For manufacture of MSP Regular Food, 200 grams of Potassium Permanganate and 2 kg of Sodium Meta bisulphate are added to 15 M3 of Starch Slurry and kept for 30 minutes. This process yields 5 MTs of MSP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ypes of processed / modified starches which are used in industries including textile, paper or the like. 2.7. The Department entertained the view that appellant has contravened Rule 4 and Rule 6 of CER, 2002. Appellant was issued a show-cause notice dt. 17/12/2008. Appellant filed detailed reply to the show-cause notice and after considering the submissions of both the parties, the Commissioner has confirmed the demand. 3. Heard both sides and perused the records. 4.1. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. She further submitted that the issue involved in the present case is no more res integra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and modified starch of Chapter Heading 3505 are different in its physical and chemical properties as reflected in the explanatory notes to HSN, the encyclopedia relied on and the expert opinions. As the Commissioner had relied on the opinion of the departmental expert, it was necessary that he also critically examined the expert opinions furnished by the assessee to support its case. It was open to the Commissioner to examine the experts before he arrived at a finding against the assessee and relying only on a similar opinion of the Chemical Examiner who also had not studied the actual process of manufacture followed by the assessee or determined the properties of the impugned goods by testing samples. In our considered opinion, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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