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    <title>1999 (10) TMI 408 - CEGAT, MADRAS</title>
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    <description>Denial of cross-examination of the departmental Chemical Examiner, together with non-consideration of the assessee&#039;s contrary technical material, was treated as a serious procedural deficiency where the dispute depended on the product&#039;s technical character and the reliability of test results. Fair adjudication required that the departmental expert be made available for confrontation, or that independent technical opinion be obtained, and the assessee&#039;s technical evidence had to be considered. The order in original was set aside and the matter was remanded for de novo consideration with effective cross-examination and evaluation of the technical evidence.</description>
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      <title>1999 (10) TMI 408 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=94646</link>
      <description>Denial of cross-examination of the departmental Chemical Examiner, together with non-consideration of the assessee&#039;s contrary technical material, was treated as a serious procedural deficiency where the dispute depended on the product&#039;s technical character and the reliability of test results. Fair adjudication required that the departmental expert be made available for confrontation, or that independent technical opinion be obtained, and the assessee&#039;s technical evidence had to be considered. The order in original was set aside and the matter was remanded for de novo consideration with effective cross-examination and evaluation of the technical evidence.</description>
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