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2018 (3) TMI 912 - AT - Central ExciseDelegation of power of adjudication to the chemical examiner - scope of Central Excise Act, 1944 - Held that: - Revenue wants to delegate the power of adjudication to the chemical examiner which is beyond the scope of CEA 1944 - It is the responsibility of the Adjudicating Authority to take chemical examiner’s report and apply it to the facts and provisions of law and the entries in the Central Excise Tariff and decide classification of the goods - appeal dismissed - decided against Revenue.
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