TaxTMI 
TaxTMI 
1992 (2) TMI 231
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....ctadienol (4) Tert Butyl Alpha Methyl Dihydrocinnam Aldehyde. The goods were claimed for clearance under OGL under Appendix 6 Item No. 1 of the ITC Policy 1988-91 and the appellants submitted a letter of authority from M/s. Indoplast, Vallabh Vidyanagar and produced their SSI Registration Certificate for the processing activities of various items including "flavours and Fragrances, perfumery intermediates". 2. Several allegations have been made against the appellants herein. We shall deal with each of the allegations made and upheld against the appellants seriatim: 2.1 (1) Mis-declaration of description of goods for claiming import under OGL: Allegation is that two items namely, Hydroxy Dimethyl Octanal and Dimethyl Octadieno....
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....s not the department's case that the above chemical with a spelling Octanal is in fact a chemical different from Dimethyl Hydroxy Octenal. We also agree with the appellants' contention that once the correct chemical names have been declared by them they are not bound either in law or as a matter of practice to give all the synonyms of the products, as rightly contended by them synonyms would be available in the relevant literature. We, therefore, hold that there is no mis-declaration of goods on the part of the appellants with a view to evade the ITC Policy. 2.3 Nevertheless, the fact remains that the two products, mentioned above, require a licence since the goods are covered under Appendix 3A. The appellants' learned consultant has off....
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....de this enquiry from the local Central Excise Officers and the neighbouring manufacturers of the said M/s. Indoplast. In this connection, it has been held by the adjudicating authority that no industrial unit for the manufacture of flavours, Fragrances and Perfumery intermediates has come into existence and therefore, the SSI Registration Certificate was merely on the paper. It has been further held that by checking the existence of the unit the department was not questioning the issue of SSI registration certificate but only ensuring that the importers were entitled to import the item as an existing and working industrial unit. This finding of the adjudicating authority on the basis of the report of the DRI officer has been assailed veheme....
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.... of DRI and they did not ask for cross-examination of the neighbouring units of M/s. Indopast on whose statements the DRI had relied upon. 2.5 We have considered the pleas of both sides on this issue. In view of the wrong recording of the fact in the impugned order that the learned consultant did not pray for cross-examination of the witnesses relied upon, as mentioned above, we hold that the finding of the adjudicating authority that the said M/s. Indoplast is not an actual user is vitiated by violation of principles of natural justice. The appellants had requested for cross-examining the Investigating Officer, the officer of M/s. S.H. Kelkar & Co. Ltd., and the Chemical Examiner in para 18 of their reply to the show cause notice. The a....
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....ctions have not been discussed at all by the adjudicating authority in coming to its conclusion on the question of undervaluation. On this aspect, therefore, we remand the matter to the adjudicating authority for allowing cross-examination by the appellants of the concerned officers of M/s. S.H. Kelkar & Co. Ltd., and to deal with each submission of the learned consultant on the question of undervaluation. We may observe at this stage on the question of valuation that in view of our finding of there being no mis-declaration of goods by the appellants the transaction value may not be discarded straightaway, as has been done by the adjudicating authority in the impugned order on the ground that the importers had mis-declared the description o....