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TMI Blog2018 (5) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case, the appellant has not accepted the test report of the Chemical Examiner and consistently requested the department to re-test the sample to ascertain the parameters again. There is nothing wrong in such request of the appellant seeking the re-test of the sample as it is permissible under law - appeal is allowed by way of remand to the adjudicating authority for re-test of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as sent for testing to ascertain whether it is coking coal or otherwise. After analysis of the sample, the Chemical Examiner reported in its report dated 8.9.2010 (page 58 of the appeal memo) and subsequent report dated 13.12.2010(page 60) that the sample is of non-coking coal. Consequently, the assessment was finalized confirming duty and directing confiscation of the imported coal with an option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the order was passed accepting the Chemical Examiner s report. He submits that this has resulted to gross violation of principles of natural justice, hence the Order is unsustainable in law. 4. Per contra, learned AR for the Revenue submits that after receiving the request for re-testing, the department vide letter dated 4.11.2010 requested the Chemical Examiner to indicate the CSN of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ample. In the present case, the appellant has not accepted the test report of the Chemical Examiner and consistently requested the department to re-test the sample to ascertain the parameters again. We do not find any thing wrong in such request of the appellant seeking the re-test of the sample as it is permissible under law. On the contrary, in our opinion the Revenue ought to have been allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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