2015 (1) TMI 172

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....d in these appeals of the appellant-asseesee is regarding classification of the product manufactured by them, while the appeals of other individuals are against imposition of penalties. Revenue is of the view that the product manufactured by the appellant-assessee would fall under the category of motor spirit on the ground that the flash point of the product is below 250C, while the claim of the appellant is that the product cannot be classified as motor spirit on the ground that the product manufactured by them did not satisfy the condition of use of fuel in power ignition engine. 4. This is second round of litigation. In the first round of litigation, the Bench remanded the matter back to the adjudicating authority for reconsideration ....

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.... as special boiling point spirit under sub-heading No. 2719.13 has to satisfy both the criteria for motor spirit - in regard to flash point as well as suitability for use as fuel, and that satisfaction of flash point criterion alone is not sufficient. Secondly, we also find that the details of comparable products have not been made available to the appellants. Keeping in view the foregoing, we are of the opinion that the matter requires fresh consideration after furnishing details of the comparable goods to the appellants apart from testing the impugned products for its suitability for classification under sub-heading No. 2710. 13. As such, we set aside the impugned order and remand the case for re-adjudication by the Adjudicating Commissio....