Cross-examination of expert report is required when classification turns on technical evidence and natural justice is at stake

Where classification was determined on the basis of a Chemical Examiner's test report, denial of cross-examination of that expert could not be sustained. The assessee was entitled to test the evidence relied upon against it before final determination, and the adjudication offended natural justice when that opportunity was refused. The order was therefore set aside and the matter remanded for fresh decision after granting cross-examination of the Chemical Examiner and a personal hearing.

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Issues: Whether the assessee was entitled to cross-examine the Chemical Examiner when the test report was relied upon for determining the classification of the product.

Analysis: The classification dispute was decided against the assessee on the basis of the test report of the samples and the Chemical Examiner's report. Once that report formed the basis of the adjudication, denial of an opportunity to cross-examine the Chemical Examiner could not be sustained, as the assessee was entitled to test the evidence relied upon against it before the classification was finally determined.

Conclusion: The denial of cross-examination was unsustainable and the order was set aside with a direction to decide the matter afresh after granting cross-examination of the Chemical Examiner and personal hearing.

Ratio Decidendi: Where an adjudicating authority relies on a technical report to decide the issue against a party, denial of cross-examination of the expert whose report is relied upon violates natural justice.

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