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TMI Blog2017 (10) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... hority relying the said test report - Held that: - the second test report dated 03.01.2007 has been relied upon by the adjudicating authority in denying the benefit of the Notification observing that the ash content of the imported coal is more than 12%. Even though the said test report is in agreement with the earlier test report, however, the appellant ought to have been given a chance to advanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant had filed four Bills of Entry in relation to import of Cooking Coal of Chinese Origin of a total quantity of 19946.500 MT, between the period 17.07.2002 to 08.08.2002. In the relevant commercial invoices, the ash content of the coal was mentioned as 10.70% supported by load port test certificate. The Revenue drew samples on 18.07.2002 for testing various parameters of the imported consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant filed an appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Thereafter, the appellant approached this Tribunal. Observing that the appellant did not remain present on a number of occasions when their Appeal has been listed for hearing, decided the appeal on the basis of evidences on record vide order dated 23.02.2016. Thereafter, the appellant filed ROM/ROA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority relying the said test report. He submits that out of the same consignment, a part of quantity was sold to on M/s Maa Bhagwati on high sea sales basis, where the ash content was found to be less than 12% and the department has extended benefit of the relevant exemption notification. He submits that therefore they should be given an opportunity to advance their argument on the test ..... X X X X Extracts X X X X X X X X Extracts X X X X
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