1993 (6) TMI 159

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....spondent. [Order per : S. Kalyanam, Member (J)]. - Stay : Since we propose to dispose of the appeal itself today on a question of law, we grant waiver of pre-deposit of duty pending disposal of the appeal today. Appeal 2. The appeal is directed against the order of the Collector of Central Excise, Bangalore dated 15-1-1993. Shri Parameswaran/ the learned Counsel for the appellant at the outse....

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....ot provided for resulting in the violation of the principles of natural justice, vitiating the sustainability of the order in law. The learned Counsel further submitted that identical goods have been classified in favour of the assessee as contended by the appellant and this is borne out in the order of the Collector of Central Excise (Appeals), Bangalore, Order No. 46/93, dated 29-3-1993 relating....

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.... for cross-examination the expert would not come and therefore, the Department is not in a position to do anything further. A reference of the learned Counsel for the appellant to an order by Collector (Appeals) in favour of the assessee in question of classification is factually correct and the Department as on date has not preferred any appeal against the same. The learned SDR further submitted ....

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....ld give up the evidence of the expert and sustain the impugned order on other evidences the learned SDR submitted that the Department cannot give up the opinion of the expert. The learned SDR in fairness at this stage submitted that the issue may be remanded so that the Department would endeavour to persuade the expert to present himself for cross-examination. The learned SDR also submitted that t....