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2022 (4) TMI 562 - CESTAT AHMEDABADClassification of goods - ARH-C Crude Oil - Classifiable under Chapter sub-heading 27090000 or under Chapter heading 27101990 of the Central Excise Tariff Act, 1985 - HELD THAT:- In the present matter the test reports of product given by Dr. G.P. Sharma is in favour of the Revenue and test reports of product given by Dr. T.A. Sreenivasa Rao were against the Revenue. It is also found that during the personal hearing before the Adjudicating authority the counsel for the Appellant submits that since the matter has been examined in depth by the DGCEI and they have got another test report from other private reputed private laboratory, there may not be any further point to cross examine the Chemical Examiners from his point of view. However, if the adjudicating authority thinks otherwise, the Chemical examiner may be called for cross examination. Clearly, since the said report was in favour of Appellant, they had bona-fide belief that the matter in their favour. However, it is obligatory on the part of the Ld. Commissioner to have allowed cross examination of Chemical Examiner when he was to decide the matter against the Appellant - In case of contradictory test reports, the cross-examination of expert is required. The matter is remanded to the adjudicating authority to decide the matter afresh after affording an opportunity of cross-examination to the appellant of said experts as well as after affording an opportunity of hearing to the appellant - Appeal allowed by way of remand.
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