TaxTMI 
TaxTMI 
2007 (12) TMI 165
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....w : "6. I have carefully gone through the case records and various submissions made by the appellants including those urged at the time of personal hearing. I find that the benefit of notification is available for 'Metallurgical Coke' when imported by a manufacturer of Ferro alloys. Notification No. 4/2003-Cus., dated 3-1-2003 (amendment to notification No. 21/2002- Cus) reads as follows 'Metallurgical Coke' when imported by: (a) by a manufacturer of pig iron or steel using a blast furnace or COREX technology or (b) by a manufacturer of ferro alloys. There are two ingredients of the said notification (i) import of metallurgical coke & (ii) by a manufacturer of ferro alloys. As far as second condition is concerned, it is established that ....
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....onducted and literature available in the laboratory. The sample u/r is other than coke". The finding given by the test is that the 'tem is other than coke'. However, it does not specify what the product is, if it is not coke'. The chemical lab has not given any clear cut findings. (sic) answered. Similarly. CRC'L, New Delhi in their report in respect of consignment imported vide IBE No. 200432 dated 4-4-2003, stated that the sample is 'Other than Coke'. The report reads. "The total moisture content (as received) 5.14% by weight Percentage volatile mailer (air dried basis) 11.86% by weight Percentage Ash content (air dried basis) 6.3% by weight. In view of above the sample under reference is other than coke". 7. Further, it is al....
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....in his submissions has contended that they specifically challenged the method of analysis and reporting of results on the samples. The appellants specifically indicated that when the sample has been tested on dry basis, the results of the carbon content, ash content and volatile matter do not add up to 100%. The deficiency is made good by the moisture content which is out of place and context when the test has been conducted on dry basis. This inaccuracy in the matter of testing the sample was specifically brought to the notice of the Commissioner vide the appellant's letter dated.15-6-2004. There are many un-answered questions and conclusion have been drawn on presumptions. Test report is very vague. Whether the department chemical lab is ....
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....s of justice would be met if the matter is remanded back to the adjudicating authority for a fresh chemical examination and to pass appropriate order basing on the chemical examination report. Hence, the case is to be remanded back to the adjudicating authority for de novo adjudication. While remanding the case back for de novo adjudication, I have relied upon Honourable High Court of Ahmedabad's Order in CCE, Ahmedabad-I v. Medico Labs [2004 (173) E.L.T. 117 (Guj)], wherein the issue of power of Commissioner (Appeals) for remanding the case for de novo adjudication after the amendment of Section 35A(3) of Central Excise Act, 1944 was discussed, and it was held that even after amendment, which has come into force with effect from 11-5-2001,....