2017 (2) TMI 245

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..... iner’s report - Held that: - Revenue also did not submit any literature or argument for establishing that the conclusion drawn by the Chemical Examiner or the decision of the Original Authority is not tenable in law. Therefore, we did find any sustainable ground advance by Revenue in this appeal - appeal dismissed - decided against Revenue. - E/610/2008-EX[DB] - A/70031/2017 - Dated:- 4-1-2017 - .....

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..... ts (other than Benzene, Denzol, Toluene Toluol) Hexane/IBP 50 Solvent, Other Residue Oil, Heavy Oil, Mineral Turpentine Oil. The samples were drawn and submitted to laboratory of the department for report on the composition. The respondent were directed by the Superintendent of the manufacturing unit to prefer provisional assessment and respondent agreed to the same. Provisional approval of clas .....

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..... classifications claimed by the respondent and dropped the proceedings. Aggrieved by the said Order-in-Original dated 22/11/2007, Revenue have preferred this appeal before this Tribunal. 3. The only ground of appeal is that the Original Authority while deciding the issue has not made any independent study in the matter to confirm the products of being suitable for use as fuel either by itself .....

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