1997 (9) TMI 308

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..... dominant in the guise of Predominant Fabrics. The Department had taken the statement of the Managing Director and in order to corroborate the statement of the Managing Director they have drawn 7 samples from the factory of the appellant on the date of seizure. All those seven samples were sent to the Chemical Analyser for a report. In the further investigation the Department also went to some of the dealers and took samples from the dealers out of the consignments which they received from the appellants. In the impugned order, the ld. Collector did not traverse with respect to the report of the Chemical Examiner given on the samples which were taken from the premises of the appellants. He only adverted himself to the finding of the Chemical .....

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..... es at the time of seizure from the dealers. Though some of the test reports of these samples prove that the samples were of polyester predominant fabric, the department has not bothered to correlate the fabric from which these sample were drawn to the specific consignments made by the factory to those dealers. In this regard it should be noted that apart from cotton predominant fabric they also supplied polyester predominant fabric to their buyers and paid appropriate rate of duty in the latter case. Thus if the department's contention is that in a particular consignment the lower rate of duty was paid on account of particular test report, such an allegation would be applicable in respect of that lot only. (Reference : 1982 E.L.T. 807 - CBE .....

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..... Examiner at the instance of the Department itself. When such evidence is secured by the Department in order to test the goods of the appellant, it is necessary that this evidence so secured by the Department should have been analysed by the adjudicating officer to arrive at an appropriate conclusion in this matter. The non-consideration of this evidence vitiates the orders in view of the fact that the principles of natural justice are violated. No reasons are furnished in the impugned order as to why this evidence which was brought out by the Department itself could not be considered. In this view of the matter, we are of the view that on this account alone, the matter requires to be remanded to the adjudicating authority. 6. Secondl .....

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