2008 (7) TMI 782

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....or the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Appellant filed this appeal against the impugned order passed by Commissioner (Appeals). The appellant made import and declared the goods as furnace oil. Samples were drawn from the consignments and send through Indian Institute of Petroleum, Dehradun and CRCL to find out whether the consignment in question containe....

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....e merit of the test, the contention was that the goods were imported in 1999, therefore, the parameters mentioned in circular issued in the year 1997 should be applied and not parameters mentioned in the subsequent circulars. 5. We find, that the Commissioner (Appeals) in the impugned order specifically held that appellant had not contested the merit of the tests and only contention of appel....