2007 (6) TMI 373

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  Both these appeals are taken up together for disposal as per law, as issue involved is common. These appeals arises from Order-in-Appeal No. 2/2007 (V-II) Cus. dated 23-2-2007 OIA No. 1/2007 (V-II) Cus. dated 23-2-2007 both passed by the Commissioner of Central Excise & Customs (Appeals), Visakhap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and the same has been relied by the authorities below to confirm demands on the ground that the item cannot be treated as falling between parameters laid down in the Notification, which is challenged by the appellants. 2. The learned Consultant submits that in an identical situation, the Tribunal has allowed the appeal of Sarda Agro Oils reported in 2006 (206) E.L.T. 348 (Tribunal) = 2006 (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llants on terms. 4. The learned Counsel further points out that the test of samples were carried out by the Chemical Examiner after a lapse of 9 months from the drawal of the samples, hence the same is vitiated. In this regard, he refers to the Chennai Bench Order rendered in the case of CC, Tuticorin v. K.T.V. Oil Mills - 2005 (182) E.L.T. 376 (Tri.-Chennai). 3. We have carefully cons....