https://www.taxtmi.com/caselaws?id=97705 The Appellate Tribunal CEGAT, Mumbai allowed three appeals by appellants against penalties for importing limestone instead of marble. The Commissioner's reliance on Geological Survey of India's report without allowing re-testing or cross-examination was deemed insufficient. The appellants were denied a fair opportunity to defend their case, so the Commissioner's order was set aside, and appeals were allowed for cross-examination of testing officers. en-us Tue, 05 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:14:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97705 The Appellate Tribunal CEGAT, Mumbai allowed three appeals by appellants against penalties for importing limestone instead of marble. The Commissioner's reliance on Geological Survey of India's report without allowing re-testing or cross-examination was deemed insufficient. The appellants were denied a fair opportunity to defend their case, so the Commissioner's order was set aside, and appeals were allowed for cross-examination of testing officers. Case-Laws Customs Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97705