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TMI Blog2018 (7) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER NO. 70928/2018 - Dated:- 22-1-2018 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta (Advocate) for Appellant Shri Pradeep Kumar Dubey (Supdt.) AR for Respondent ORDER Per: Anil Choudhary The present appeal is directed against Order-in-Appeal No.HPU/EXCUS/000/APPEALS-I/305/2015-16 dated 26/10/2015 passed by Commissioner (Appeals-I) Customs, Central Excise Service Tax, Meerut. 2. The appellant is in appeal against the impugned order, demanding duty on intermediate products emerged namely Urea Formaldehyde Resin, Phenol Formaldehyde Resin and Melamine Formaldehyde Resin. 3. The facts in brief are as under:- The brief facts of the case is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice dated 03/02/2014 was issued and culminated into impugned Order-in-Appeal dated 26/10/2015. 4. It is noted that this Tribunal vide Final Order No.70243-70245/2018 dated 17/01/2018 has already set aside the Order-in-Original No.41/Commr./Meerut-II/2012-13 Dated 29/03/2013, for earlier period on the identical issue and fact by holding as follow:- 5. Heard the parties and considering the facts. 6. Considering the facts that the identical issues come up before this Tribunal in the case of M/s Balaji Action Buildwell (supra) wherein this Tribunal has observed as under:- 14 . On examining scope of CETH 3909 read with Chapter Note 6 and HSN explanation the product in dispute being not in Primary Form of such natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... go for re-test. Further, the methodology followed by testing is not as per IS Standards relevant for synthetic resin additives. The test report of IPIRTI did not mention the pH value which is very relevant to arrive at the correct report. The appellant produced copies of different test reports done in 2011 as well as 2012 by the same Institute where pH values were indicated whereas in respect of their samples, no pH value has been indicated. They have also contested the findings in the test as they were not allowed cross-examination by the Original Authority. The denial was on the reason that the test report is a document and it is not required to be accepted only after cross-examination. The appellant s plea, that in such circumstances, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the show cause notice itself admits that addition of hardener to the resin reduces the shelf life and brings into existence the glue with reduced shelf life. It is also admitted that use of hardener brings the quick bonding properties to serve as a glue. 19 . As stated earlier before comparing the impugned product with the product of other manufacturers and also before applying case laws to the present facts, it is necessary that Original Authority should have examined the processes undertaken and the comparability of the goods in chemical nature. No such analysis or finding to that effect is available in the impugned order. The appellant have categorically submitted that the impugned goods are prepared for specific need an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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