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    <title>2004 (2) TMI 114 - CESTAT, NEW DELHI</title>
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    <description>Where classification was determined on the basis of a Chemical Examiner&#039;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.</description>
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      <link>https://www.taxtmi.com/caselaws?id=52711</link>
      <description>Where classification was determined on the basis of a Chemical Examiner&#039;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.</description>
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