2018 (3) TMI 765

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.... R.K. Mishra, DR for the respondent ORDER Per B. Ravichandran: In all the appeals the dispute involved is the eligibility of the assessee/appellant for claiming exemption under Notification No.12/12-CE(Sl.No.134), as amended by the Notification No.12/13-CE dated 1.3.2013. The appellant/assesses are engaged in the manufacture of Henna Powder and Henna Paste. 2. The Revenue entertained a view that they are not eligible for exemption for the said products as these are either not Henna Powder or Henna Paste not mixed with any other ingredients. On this basis, the proceedings were initiated against the appellant/assessee. The lower authorities held that the assessee/appellants are not eligible for the said exemption as the test repor....

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....fect resulted in the wrong conclusions and consequences. They had sought for re-test in all cases wherever the Original Authority's findings were not clear and proper. In some cases, such re-tests were allowed. Re-test confirmed that no extraneous material (dye) etc. was reported in the said sample. (3) The Revenue proceeded to deny the exemption on the basis of incomplete and incorrect information without providing adequate opportunity of defence and also not strictly following the proper analysis for final findings of the actual ingredients in the product cleared by the appellant/assessee. 4. Mr. Benedict Mascarenhas appearing as Technical Expert had stated that he is also one of the Member of BIS - PCD19. He is well versed wi....

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....ispute, it is necessary to have it tested by the competent laboratory to get a clear view. Such tests were done by the Chemical Examiner. Unfortunately, the methodology adopted is apparently not proper. The Standard specified for testing the Henna Powder cannot be applied to paste. The IS Standard clearly states that the comparison of samples should be done with the standard plants source, which has not been got done. We note while re-testing, such comparison of proper sample has been made and the report, in fact, came in favour of the claim made by the appellant/assessee. In such scenario, we are constrained that the basic facts of the case have not been found in chromatography test so that the Tribunal will be able to pass an order on leg....