https://www.taxtmi.com/highlights?id=62890 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 en-us Wed, 13 Apr 2022 14:46:52 +0530 Wed, 13 Apr 2022 14:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62890 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 Highlights Central Excise Wed, 13 Apr 2022 14:46:52 +0530 https://www.taxtmi.com/highlights?id=62890