2007 (1) TMI 41 - AT - Central Excise

Clearance not allowed Appellant directed clearance allowed of the impugned good only when he obtained clarification from Port Health Officer and CFL Pune in order to ensure that the goods are not adulterated and fit for consumption

Summary

Issues: Rectification of Mistake in Tribunal's Order regarding clearance of goods for human consumption.

In this case, two applications were filed for Rectification of Mistake in the Tribunal's order, which remanded the matter to the original adjudicating authority for clarification from the Port Health Officer and CFL, Pune to ensure goods' suitability for consumption. The applicants argued that the imported hydrogenated oil, although failing certain tests, could be made fit for human consumption through reprocessing. They cited decisions from Calcutta High Court and Gujarat High Court to support their case for allowing reprocessing. The Tribunal acknowledged the lack of orders on the prayer for reprocessing and rectified the error by substituting a paragraph in the order. The revised direction now allows the appellants to reprocess the goods under bond and obtain a certificate from the authorities confirming the goods' suitability for human consumption, allowing clearance post-adjudication within a specified timeframe due to the perishable nature of the goods involved.