2008 (6) TMI 397
X X X X Extracts X X X X
X X X X Extracts X X X X
....for the Appellant. Shri Sanjay Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on the Misc. application. It is noticed that though three appeals were listed on 29-2-2008, in the final order issued, only the details of the case relating to Appeal No. 2637/2004 alone has been discussed and those relating to other appeals not mentioned. However the p....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 96ZV. (b) The issue has been considered twice by the original authority and twice by the Commissioner (Appeals) and now the matter is before the Tribunal. (c) The original authority has held that the procedure for receiving the damaged cement under Rule 96ZV has not been correctly followed and that the test report relied upon by them did not i....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... damaged cement; subjected the same to the process of grinding in the cement mill and mixed the same with the good cement. Their quality of cement being higher than the stipulated standards, such mixing of small quantity did not affect the overall quality of the cement produced by them. He also submits that the reliance placed by the Chemical Examiner on the tour note relating to some other cement....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ady set. However, the Chemical Examiner in his report relating to the appellant has only mentioned that the cement has setting properties. This cannot be construed as meaning that the cement has already set and it cannot be reprocessed. The nature of reprocessing claimed by the appellant is feasible. If the damaged is mixed with good cement and subjected to grinding, as claimed by the appellant, t....
TaxTMI