1999 (11) TMI 134

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..... eva, Member (J)]. Arguing for the appellants, Ms. Malini Sud, learned Advocate appearing for the appellant submitted that the dispute is in respect of textured or non-textured yarn. At the first instance the sample was drawn and according to the department the Deniers to the sample is 228.4. On request made by the assessee re-test was done which indicates that the Deniers is of 219.5. She su .....

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..... nt of India, Ministry of Finance, Department of Revenue Insurance, New Delhi Others v. Chirala Co-Operative Spinning Mills Ltd., [1980 (6) E.L.T. 174 (A.P.)] in support of his contention. Ms. Malini Sud, ld. Advocate referred the decision of the Tribunal in the case of U.K. Paints Industries v. Collector of Customs, Bombay reported in 1994 (74) E.L.T. 394 (Tribunal) wherein it was held that wh .....

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..... nces since the method of testing has not been indicated in the test report, the adjudicating authority should have acceded to allow the cross-examination of the Chief Examiner which has not been done in this case. In the facts and circumstances, we are of the view that the matter will have to go back for reconsideration. Accordingly, we are remanding the matter to the jurisdictional Assistant Comm .....

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