9911796707
TMI Blog2007 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... i K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. Both these appeals are taken up together for disposal as per law, as issue involved is common. These appeals arises from Order-in-Appeal No. 2/2007 (V-II) Cus. dated 23-2-2007 OIA No. 1/2007 (V-II) Cus. dated 23-2-2007 both passed by the Commissioner of Central Excise Customs (Appeals), Visakhapatnam. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been relied by the authorities below to confirm demands on the ground that the item cannot be treated as falling between parameters laid down in the Notification, which is challenged by the appellants. 2. The learned Consultant submits that in an identical situation, the Tribunal has allowed the appeal of Sarda Agro Oils reported in 2006 (206) E.L.T. 348 (Tribunal) = 2006 (76) RLT 908. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned Counsel further points out that the test of samples were carried out by the Chemical Examiner after a lapse of 9 months from the drawal of the samples, hence the same is vitiated. In this regard, he refers to the Chennai Bench Order rendered in the case of CC, Tuticorin v. K.T.V. Oil Mills - 2005 (182) E.L.T. 376 (Tri.-Chennai). 3. We have carefully considered the submissions as not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e report of the Port Health Officer was in assessee s favour and in all similar imports in terms of the cited judgments the relief has been granted to the importers. The Chemical Examiner s report relied by the Commissioner is vitiated, as the samples have been tested after a lapse of 9 months from its drawal and also in terms of a similar order rendered by the Chennai Bench cited supra. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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