9911796707
TMI Blog2015 (1) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding classification of the product manufactured by them, while the appeals of other individuals are against imposition of penalties. Revenue is of the view that the product manufactured by the appellant-assessee would fall under the category of motor spirit on the ground that the flash point of the product is below 250C, while the claim of the appellant is that the product cannot be classified as motor spirit on the ground that the product manufactured by them did not satisfy the condition of use of fuel in power ignition engine. 4. This is second round of litigation. In the first round of litigation, the Bench remanded the matter back to the adjudicating authority for reconsideration of the issue and conducting the test of suitabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.13 has to satisfy both the criteria for motor spirit - in regard to flash point as well as suitability for use as fuel, and that satisfaction of flash point criterion alone is not sufficient. Secondly, we also find that the details of comparable products have not been made available to the appellants. Keeping in view the foregoing, we are of the opinion that the matter requires fresh consideration after furnishing details of the comparable goods to the appellants apart from testing the impugned products for its suitability for classification under sub-heading No. 2710. 13. As such, we set aside the impugned order and remand the case for re-adjudication by the Adjudicating Commissioner, who will grant a reasonable opportunity of hearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as Managing Director also cannot be sustained. Accordingly, the impugned order is set aside and the appeals are allowed with consequential relief to the appellants. 7. As the issue involved is directly covered by the judgment of this Tribunal in the case of Avani Petrochem Ltd (supra), we are of the considered view that the impugned order holding otherwise is erroneous and liable to be set aside and we do so. 8. The same issue is decided by this bench in Final Order No.A/11566-11568/2014 dt.27.08.2014 in respect of M/s Hansdhrup Petrochem Pvt. Ltd. 9. In view of the foregoing, the impugned order is unsustainable and liable to be set aside and we do so with consequential relief. (Operative portion of the order pronounced in Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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