2018 (7) TMI 792

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....are that the appellant filed bill of entry No. 8060152 dated 21.01.2015 for clearance of 44306.90 Kg. of Lubricant Oil- Open Gear. The samples were drawn were sent to CRCL who vide Report dated 19.02.2015 hold that the goods in question are hazardous waste as PAH contained is more than the prescribed limit. Thereafter, the appellant give a representation to the department for clearance of the goods, stating the goods are not hazardous waste. The Revenue sought clarification with regard to the report of CRCL dated 19.02.2015. CRCL clarified the said Report vide their letter dated 22.06.2015 and thereafter the show cause notice dated 30.07.2015 which was served on the appellant on 24.09.2015. The said show cause notice was replied by the appe....

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....oreover, when the adjudicating authority, itself is in doubt with regard to the chemical examiner's report, in that circumstances, it would be in the interest of justice to grant cross examination to chemical examiner, CRCL to the appellant. Therefore, we set-aside the impugned order. As it is a case of live consignment, therefore, we remand the matter back to the adjudicating authority to adjudicate the same within 2 months from the date of receipt of this order after affording cross examination of chemical examiner to the appellant. After granting cross examination to chemical examiner, the adjudicating authority shall pass an appropriate order in accordance with law. 4. Appeal is disposed of by way of remand. Order be given Dasti ....

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....i AK Maurya. Chemical Examiner Gr.II and the test reports thereof have been handed over to Shi Mahavir Singh. Havaldar, C. No. 81/Cus 2013 alongwith 17 Nos, of other test reports on dated 27.02.2015, However, the certified photocopies of office copies of these test reports are enclosed herewith to serve your purpose. It is also mentioned that no samples have been registered here vide test report No. 35-CRCL/2014/C1-34541/04.03.2015 35-CRCL/2014/CL34521/04.02.2015 and 35-CRCU 2014/C1-34531/04.02.2015 all dated 19.02.2015, reported by Shri A.K. Maurya, Chemical Examiner Get It Is, therefore, requested that the discrepancy may be got rectified at your and With TP. Shri Sunil Singh Katiyar (RS) Additional Com....