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Central Excise - Highlights / Catch Notes

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Classification of goods - ARH-C Crude Oil - Clearly, since the ...


Cross-examination of Chemical Examiner required in ARH-C Crude Oil case due to conflicting test reports for fair decision.

April 13, 2022

Case Laws     Central Excise     AT

Classification of goods - ARH-C Crude Oil - Clearly, since the said report was in favour of Appellant, they had bona-fide belief that the matter in their favour. However, it is obligatory on the part of the Ld. Commissioner to have allowed cross examination of Chemical Examiner when he was to decide the matter against the Appellant - In case of contradictory test reports, the cross-examination of expert is required. - AT

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