TaxTMI 
TaxTMI 
2010 (12) TMI 135
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.... etc. The assessee had imported palm oil which was declared in two bills of entry as crude palm oil edible grade and in other bills of entry as others palm oil edible grade. Altogether 14 bills of entry were filed during the period from May 2004 to February 2005, amongst which bills of entry No.97 and 99 dated 21.2.2005 (wherein the goods were described as crude palm oil edible grade) claimed the benefit of Sl. No.34 of Customs Notification No.21/2002 dated 1.3.2002 as amended. The remaining Bills of Entry claimed the benefit of Sl. No.434 of the same Notification. Clause - A of Sl. No.34 in the table annexed to the above Notification (as amended) described the goods thus: crude palm oil and its fractions, of edible grade, having an acid va....
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....bsp; 11/06.01.05 434 75% Nil 15/08.01.05 434 75% Nil 16/10.01.05 434 75% Nil 17/11.01.05 434 75% Nil 20/12.01.05 434 75% Nil 264/29.05.04 434 70% Nil 265/31.05.04 434 70% Nil At the request of the assessing authority, the Port Health Officer drew representative samples of the goods for being tested at the State Governments Regional Laboratory, Visakhapatnam. At the same time, similar samples were drawn by the assessing authority and dispatched to the departmental laboratory, Visakhapatnam. Th....
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....he Chemical Examiners report offered an answer to this question and he accepted that report in the absence of any other report on the same question. On the question whether the goods conformed to the standards of item A-17.15 of the PFA Rules regarding edible character of the oil, the learned Commissioner (Appeals) required the assessee to produce necessary proof before the original authority. In the result, the assessees appeals came to be allowed by way of remand by the Commissioner (Appeals) who directed the lower authority to redetermine the duty liability, if any, after satisfying himself that the goods conformed to the statutory specifications for being classified as palm oil of appropriate grade for purposes of the Notification. 2.I....
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....this bench. In the order cited by the authorized representative of the company, this bench noted that the Commissioner (A) had no power of remand. Apparently, Final Order No.559/2009 was accepted by the department also and the matter remanded by this bench is pending before the Commissioner (Appeals). 4.It is not in dispute that the learned Commissioner (Appeals) did not have the power of remand when he passed the impugned order. However, there will be nothing wrong in ascertaining whether the reasons recorded by the Commissioner (Appeals) for a remand of the whole dispute to the original authority are valid or not. In this context, we find that the instant case is fit for remand to the original authority inasmuch as certain crucial aspect....
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....uthority did not supply a copy of the Chemical Examiners report to the assessee. Had it been supplied, the assessee would, perhaps, have thought of demanding retest by the Central Revenue Chemical Laboratory. We have also noted that any copy of the other report was also not given to the party. We are told that these reports were only shown to them by the original authority at personal hearing stage. The rules of natural justice demand that any document which the adjudicating authority wants to rely on against the assessee should be supplied to them so that they would be in a position to make an endeavour to show that the document is not reliable as evidence. In this case, therefore, natural justice was denied to the assessee to some extent ....