2018 (4) TMI 1190

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....ber (Technical) Shri K.Veerabhadra Reddy, JC (AR), For the Appellant Shri Raghavan Ramabadran, Advocate, For the Respondent Per Bench The brief facts of the case are that the above appeals are filed by department against order passed by Commissioner (Appeals) who upheld the order passed by original authority who held that the imported coal is eligible for exemption under Notification 9....

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....ted due to lack of facilities. The Chemical Examiner also stated that the samples may be forwarded to Central Institute of Mining Research, Dhanbad for testing MMR. The samples were never sent to Dhanbad to test MMR. Ld. Assistant Commissioner, Nagapattinam finalized the provisional assessment based on the load port certificate by an independent surveyor extending the exemption under Notification ....

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....ejecting the appeal filed by the Department. 3. The Respondent was represented by Ld. Advocate, Sh. Raghavan Ramabhadran. He submitted that both the conditions i.e. CSN and MMR as required in the notification has been fulfilled in all the imports covered under the various appeals. The CSN is above 1 and the MMR is above 0.6 in all the cases which is evidence by the load port certificate from in....

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....iance on the case Mech & Tech v Commissioner of Customs, Tuticorin 2009 (247) ELT 305 (Tri-Chennai) wherein the Tribunal held that the load port certificate cannot be rejected without any reason. 4. Heard both sides. 5. The main argument put forward by Ld.AR appearing for department is that the Chemical Laboratory did not have facility to conduct necessary tests for determining the MMR, the ....