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2016 (12) TMI 1172 - AT - Central ExciseClassification of goods - Rubber Sheets - classified under the Tariff Item No. 40082110 of schedule to Central Excise Tariff Act, 1985 or under Tariff Item No. 40082910 - samples were collected for testing and several tests undergone - the samples were categorised as Cellular/ Non-cellular/Others - Whether the sample contain RESIN as one of the constituent, or the sample is Resin Rubber Sheet? - Held that: - the reliance is placed on various test reports. The ld. Counsel for the appellants has emphasized that the test report dated 08-05-2013 gives a report that the both samples are Non-cellular as well as resin based rubber sheet. Non-cellular Rubber Sheet falls under Chapter 400821 whereas resin based rubber sheet falls under Chapter 40082910. We understand that further clarification on said discrepancy in the test report is needed. The appellants sought Cross-examination of the concerned authorities concerned with the testing of the samples and the same was found to be not allowed by the Original Authority. Therefore, it appears that complete opportunity to represent the cases was not given by the Original Authority. The Original Authority is required to give complete opportunity of presenting the case and then adjudicated the matter. We considered that the principles of natural justice have not been followed by the Original Authorities in these appeals - matter remanded to the Original Authority who shall give opportunity of presenting their case to the appellants once again and provide opportunity to cross-examine any of the witnesses that appellants desires to cross-examine - appeal allowed by way of remand.
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