TMI Blog2024 (3) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... o cross examine the Chemical Examiner so as to determine what are the properties of the goods of the Appellant that correspond to the said classification nor ascertained reasons as to why the communications of M/s. IREL as requested by the Appellant were not shared with them. It is noted that, the properties of the goods are technical in nature and vital to be determined before ensuring appropriate classification whereas the findings of the Commissioner (Appeals) are silent on this vital aspect of the factual circumstances. This Tribunal draws support from the case of SWADESHI POLYTEX LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, MEERUT [ 2000 (7) TMI 85 - SC ORDER] ,wherein it was held that if the Adjudicating Authority intends to rely upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 30. He submits that the properties of almandine in terms of available literature does not correspond to the characteristics of the goods of the Appellant and that the Chemical Examiner has relied only on basic properties of almandine to classify the same as natural Garnet(Almandine in the form of Iron Aluminium Silicate). He further submits that the request of Appellant to retest the remanent sample lying in the custody of the department has not been paid heed to by the lower authorities nor were they provided with an opportunity to cross examine the Chemical Examiner based on which the Show Cause Notice has been issued to them. He submits that the lower authorities have not considered the submissions made by the Appellant and passed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as held that if the Adjudicating Authority intends to rely upon the statement of any such persons, the Adjudicating Authority should give an opportunity of cross examination to the appellant . 05. In view of our above observation, we find that the lower authorities have not considered the submissions made by the Appellants in order to properly come to the conclusion for correct classification of goods in question. Hence in our considered view the matter needs to be remanded for re-consideration back to the adjudicating authority. We make it clear that no findings have been recorded on the merits and issues are left open. We set aside the impugned orders. Appeals are allowed by way of remand. ( Pronounced in the open court on 06. 03. 2024 ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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