TMI Blog2023 (12) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... onable doubt - the observations in the instant case are to be followed, where 10 out of 21 parameters have been tested but conclusion arrived. It is opined that the Chemical analyst to which there is no serious challenge by way of any other report produced by the party is correct - appeal of the appellant is dismissed. - HON BLE MR. RAJU , MEMBER ( TECHNICAL ) And HON BLE MR. SOMESH ARORA ( JUDICIAL ) None appeared for the Appellant Shri Anand Kumar , Superintendent ( Authorized Representative ) for the Respondent ORDER SOMESH ARORA When the matter was called none appeared for the appellant even though earlier five opportunities were afforded in toto including of 16.03.2023, 17.04.2023, 03.05.2023 and 13.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t have ignored the material evidence in the form of three test reports of three different laboratories certifying the sample to meet with the specification IS 1460:2005. In the instant case, the Department through its communication dated 31.07.2023 has sent letter received from the CRCL and which indicates that 10 parameters were tested out of 21 parameters and the test report was based on the same. However it has also mentioned that the parameter such as Cetane Index parameter 07 mentioned in IS 1460:2017 which is a calculated parameter and can be calculated from the tested parameters such as Density and Distillation Ranges has been calculated from the records of the chemist s analytical findings and same has been given as part of its repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those 7 tests. To say so is to tell the department to prove its case with mathematical accuracy and beyond reasonable doubt. 43 44. The import of the High Speed Diesel in any form has been prohibited vide the Notification dated 17th January, 2017. It appears from the materials on record that the investigation was also extended to the major buyers claiming to have imported Base Oil SN 50 in the past and the same has been clearly demonstrated in the show cause notice. The inquiry in the instant case has revealed that the major buyers of such Base Oil were facilitating by issuing only invoices, even without physical receipt of the goods at the behest of the importer, thus evidencing that such imported goods were being clandestinely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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