2017 (6) TMI 415

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..... Sh. Atul Handa, AR for the Respondent(s) ORDER The appellants are in appeal against the impugned order wherein the demand has been confirmed by classifying their product Katha-II under Chapter Heading 1302 of the Central Excise Tariff Act, 1985. 2.   The facts of the case are that on the basis of intelligence, the factory premises of the appellants were visited and on the basis of ava .....

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..... mple does not confirm Katha as per IS 4359-1967. As the report has been changed subsequently, therefore, the cross-examination of the Chemical examiner was required which was denied.  It is his submission that in the case of some other assessee who is manufacturing the same product by same process of manufacturing, the cross-examination was granted. He further submitted that manufacturing don .....

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..... he test report was amended. In that circumstances, in the interest of justice, the cross-examination of Chemical examiner was required to be done in the light of the decision of the Hon'ble Punjab & Haryana High Court in the case of M/s Jindal Drugs Pvt. Ltd. And Another Vs. Union of India and Another- 2016-TIOL-1230-HC-P&h-CX, therefore, we find it is gross violation of principle natural justice .....

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