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2011 (4) TMI 970 - CESTAT, BANGALOREClassification - assessee had classified the different varieties of MSP under Chapter Sub-Heading (CSH) 11.03.11 of the Central Excise Tariff and availed exemption applicable to such goods - Order-in-Original issued classifying the above products under CSH 3505.20 and demanding differential duty along with applicable interest and imposing equal amount of penalty on the assessee under Section 11AC of the Central Excise Act, 1944 - Commissioner found that assessee deliberately suppressed the information that it was engaged in the manufacture and clearance of the above varieties of starch from the department, he confirmed the demand invoking extended period under proviso to Section 11A(1) of the Act. In deciding the classification under CSH 3505.20, the Commissioner went by the opinion of the Chemical Examiner, though the samples of the products were not tested by him, owing to lack of facility at the laboratory to ascertain the parameters - assessee had relied on various technical authorities to canvass its case, the Adjudicating Authority has not referred to or discussed any of these in his order- Held that:- it was necessary and appropriate that the Commissioner examined experts himself before deciding the classification based on the opinion of the Chemical Examiner. Though the results of tests conducted by the Chemical Examiner could be preferred over results of such tests conducted by private agencies, personal opinion of the Chemical Examiner without studying the process of manufacture followed or carrying out chemical test as prescribed cannot form safe and reliable basis for deciding classification, Commissioner’s conclusions are not substantiated with evidence or proper reasoning, orders set aside and appeals allowed
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