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2013 (1) TMI 391

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..... sp;   Per D.N. Panda   Both sides have rival submissions on the testing report of the goods. Revenue says that CRCL report is conclusive whereas appellant says that a second report from Sri Ram Institute of Industrial Research, New Delhi or IIT may be obtained. There is no challenge or mala fide alleged against CRCL report. At this stage learned Counsel says that the contents of repo .....

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..... hope submission of learned D.R. should not be set aside, if the facts of the case are within the four of the judgement cited above as we propose to remand the matter. It was also submitted by learned D.R. that there was no grievance of any malafide of CRCL report for which it does not deserve any further consideration.   4. To resolve the dispute it would be proper to send the matter back t .....

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..... n one month of receipt of this order and request for fixing date of hearing. Upon such application the authority shall fix the hearing and provide copy of CRCL report to the appellant for leading its defence granting time for that purpose. Since the remand is made due to violation of principle of natural justice and also grievance of the appellant is that ex-parte order was passed it is open to th .....

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