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TMI Blog2013 (8) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... and reasonable and no reason to interfere - Commissioner (Appeals) remanded the matter to the adjudicating authority for de novo adjudication - the Commissioner (Appeals) set aside the order of the lower appellate authority and allowed the appeal of the assessee - the lower authority proceeded on the basis of evidence of the manufacturer's specification provided by the Department and decided the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that 'Voranol-3010' is leviable to safeguard duty on the basis of lab opinion. Commissioner (Appeals) remanded the matter to the adjudicating authority for de novo adjudication. In the de novo adjudication order, dated 31.07.2003, the Deputy Commissioner of Customs (Group-2) ordered final assessment levying safeguard duty amounting to Rs.2,05,666/-. The respondent filed appeal before the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he de novo adjudication order that the respondent produced the manufacturer's specification/literature at the time of import. It appears from the said order that the Department was able to collect the manufacturer's literature/specifications as it satisfies the condition to levy the safeguard duty under Customs Notification No.109/98, dated 24.12.1998. But, Commissioner (Appeals) observed that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the imported goods as 'Polyether Polyol', yet he has opined that the molecular weight of the subject imported material is 3000 after verifying the literature. It is apparent from the chemical report that the chemical examiner had not found the molecular weight by laboratory testing but presented his opinion on the basis of some literature, which is not brought on record. In addition, the lower a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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