Order not clarifying on the fundamental charge is liable to be set aside

Mat Shipping Vs C.C.-Kandla (CESTAT Ahmedabad) CESTAT Ahmedabad held that main allegation of manipulation of final boiling point in the test report vis-à-vis- classification of product thereof not clarified in the order. Hence, impugned order cannot be sustained as all the charges flow from fundamental charge of manipulating test report. Facts- The DRI under suspicion that importers are importing SKO in the guise of Industrial Composite Mixture Plus/Low Aromatic White Spirit. The SKO is a restricted item for import in India. The DRI suspected that these importers were obtaining fabricated tes...