TMI Blog2019 (5) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... retest and same has been denied on the flimsy ground, therefore, there is a violation of principle of natural justice. In the case of M/S ORIENT APPARELS PVT. LIMITED VERSUS CCE, DELHI [ 2017 (4) TMI 689 - CESTAT NEW DELHI] this Tribunal has examined the issue and after relying on the report of Department of Textile Technology, IIT, Delhi and the Technological Institute of Textile Sciences, Bhiwani observed that to determine the classification in the case of braid and laces, examination of process of manufacture is required. Admittedly, in the present case, while determining the classification by the CRCL, no process of manufacturing was examined and retest of the samples were denied - There is a gross violation of principle of nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3. The Ld. Counsel for the appellant submits that the appellant is manufacturing braids not laces and CRCL after analysing the samples have suggested it was made by inter-twisting of cotton yarn. It has got the characteristics of laces . The above analysis report given by the CRCL is categorical, conclusive and in conformity with the definition of lace given in HSN explanatory Notes under Chapter 58, that all the samples were made by inter-twisting of yarns and got the characteristics of lace. The said report was challenged by the appellant and prayed for re-testing vide Letter dated 17.05.2004, but retest of the said samples were denied. Therefore, the report given by the CRCL is not admissible. Consequently, there is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed as under:- 10. We find that the Commissioner of Customs, in the impugned order, denied the request for re-test on the ground that no valid reason for the same has been given and the request was based on flimsy grounds. The show cause notice was issued to the appellants on 20-5-1996 alongwith the test reports and the appellants on 17-9-1996 made a request to the Commissioner (Appeals) for re-testing of the samples giving reasons as now pleaded in the appeal before us. In the facts and circumstances of the case, to remove doubts, the request for retesting of samples by the appellants cannot be said to be on flimsy ground. The Tribunal, in appellants' own case vide Final Order No. A/707/98-NB, dated 14- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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