TaxTMI 
TaxTMI 
2006 (4) TMI 151
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....1-03-2000. As the consignment was of edible oil meant for human consumption three samples were drawn from the consignment. The same was sent to Central Food Laboratory, Ghaziabad and as per the test report, the melting point of the vegetable oil in question was 42.5 degree centigrade. It is beyond the limit prescribed under the Prevention of Food Adulteration Act (PFA). Since it was found to be adulterated, therefore, the adjudicating authority confiscated the goods and imposed penalty on the appellant. 2. In the meantime, the appellant also sent the sample provided by the department to M/s. ARBRO Pharmaceuticals Ltd., a government approved test house, for testing purposes. Vide its report dated 14-5-2005, it reported that the melting po....
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....hasis supplied). 4. As per the remand order the sample was sent for re-testing to CFL Ghaziabad and according to the report of CFL, the melting point of the oil was 42.5 degree centigrade. The Adjudicating Authority reiterated its order. The grouse of the appellant is that the appellant had requested the Commissioner to send a fresh sample for re-testing. However, the request of the appellant was not granted because of the abovesaid remand order. The said order of the Commissioner had been complied with meaning thereby that, although, no fresh sample was sent, yet, the order of the Tribunal was complied with in toto. The Adjudicating Authority ordered confiscated of the vanaspati, imposed penalty and ordered destruction of confiscated go....
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....ed that the Court should order that there should be another re-testing of the vanaspati. It was argued that the Court should order to redraw a fresh sample and send it for fresh test. Again, marginal difference of 1.5 does not fall into the category of specific melting point? as provided under the PFA Act, 1954 and, therefore, it could not be termed as adulterated and found unfit for human consumption under Section 2(1)(A) of the PFA Act. While as per the CODEX standard, approved world wide and the basis of the PFA Acts and rules permit the melting point to 44 degree centigrade. 7. It was also pointed out that Ms. Vipin Gujral, Senior Analyst, in CFL Ghaziabad failed to give any opinion on the ground that she was not competent to give op....
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....had any doubt regarding the same, it did not make any attempt to get the said fact clarified. It should have requested the Tribunal that he should order that a fresh sample should be sent for re-testing. This new point is raised after the second report was filed by CFL Ghaziabad. The appellant's argument is without dimensions. Under these circumstances the question of redrawing sample afresh and sending it for re-test does not arises. 10. Now, we turn to the request of the appellant that it should be permitted to make the vanaspati fit for human consumption. No such request was made before the Commissioner or Tribunal. The new plea cannot be entertained at this late stage. 11. The next question raised by him was that the appellant sho....