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TMI Blog2020 (1) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... House. The justice would be met if the matter is re-examined by the Ld. Commissioner duly considering the contents of the aforesaid letter issued by the Ld. Asst Commissioner. While re-examining the classification, the Ld. Commissioner will specifically deal with the test reports considered in the said letter of the Asstt. Commissioner - appeal allowed by way of remand. - Excise Appeal No.76047 of 2016 - FINAL ORDER NO. 76550/2019 - Dated:- 15-11-2019 - HON BLE SHRI P.K. CHOUDHARY, MEMBER(JUDICIAL) AND HON BLE SHRI P.V. SUBBA RAO, MEMBER(TECHNICAL) Shri T.K. Chakraborty, Consultant for the Appellant (s) Shri S.S. Chattopadhyay, Authorized Representative for the Respondent (s) O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial duty has been demanded by classifying under chapter heading 2715 do not contain bitumen as also confirmed in the Lab test reports and therefore, the classification has been made by the Ld. Commissioner by erroneously considering those as bituminous mixture. He also referred to the letter dated 07.12.2015 issued by the Ld. Asst Commissioner, Kalyani Division, where it is stated that the subject goods manufactured by the appellant assessee is rightly classifiable under chapter heading 3208 10 90. This view is further fortified while considering the examination report issued by the National Test House. The Ld. Consultant also contested the demand on time bar on the ground that there was no fraud or suppression on the part of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner. While re-examining the classification, the Ld. Commissioner will specifically deal with the test reports considered in the said letter of the Asstt. Commissioner. The appellant is directed to appear and render all assistance that may be necessary for the Ld. Commissioner to decide the matter afresh, without seeking unnecessary adjournment. Needless to mention that the Ld. Commissioner shall give the appellant adequate opportunity of being heard keeping in view the principles of natural justice. It is specifically made clear that no opinion has been expressed by us on the classification of the goods in dispute. The appeal is thus allowed by way of remand in the manner as stated above. (Order pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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