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TMI Blog2018 (4) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the report given by independent surveyor. The grounds of appeal itself states that the erroneous decision came to be passed because of failure to get the sample tested at the appropriate lab. For this deficiency, the appellant cannot be saddled with burden to pay duty by denying the exemption. Appeal dismissed - decided against Revenue. - Appeal No. C/40880-40886/2013 & C/42181-42182/2013 - FINAL ORDER No. 40171-40179/2018 - Dated:- 18-1-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri K.Veerabhadra Reddy, JC (AR), For the Appellant Shri Raghavan Ramabadran, Advocate, For the Respondent Per Bench The brief facts of the case are that the above appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er upheld the Order-in-Original against which the department has filed the present appeals. 2. The Ld.AR, Sh. K. Veerabhadra Reddy reiterated the grounds of appeal. The adjudicating/assessing authority has concluded that the imported coal is Coking coal relying on the report given by an independent surveyor. The parameters contained in the independent surveyor do not match with that of the Chemical Examiner. Therefore, just because the Chemical Examiner in one lab is not able to furnish the required detail, determining classification of the imported coal based on the report of the independent surveyor, is faulty. The Commissioner (Appeals) has failed to appreciate this factor while rejecting the appeal filed by the Department. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... necessary tests for determining the MMR, the sample ought to have been sent to various other Laboratories which have the facility. It is responsibility of the department to send the sample to a Lab which has all the testing facilities to test the required parameters which are prescribed under the notification. In the absence of such test report, the authorities below have relied upon the report given by independent surveyor. The grounds of appeal itself states that the erroneous decision came to be passed because of failure to get the sample tested at the appropriate lab. For this deficiency, the appellant cannot be saddled with burden to pay duty by denying the exemption. We do not find any merits in the appeal filed by department. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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