1998 (6) TMI 246

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....ri S.N. Ghosh, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. - Question involved in the present matter is whether the paper declared by the appellants herein as "Cream Wove/Laid paper" was really that paper or it was "Antique Wove/Laid paper" as alleged by the Revenue during the period 26-6-1977 to 30-6-1978 in paper mill Unit No. II and during the period 9-1-1978 to 18-6-197....

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....ed and removed by the appellants was definitely antique wove paper. He further submits that in the show-cause notice, Revenue had relied on four or five opinions of experts in the trade of printers and book sellers but none of them came for cross-examination during the course of hearing. He, therefore, submits that the department's case is weakened in the absence of the cross-examination of those ....

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....nts' own hand book regarding the feature of varities of paper and other materials. He however, submits that the adjudicating authority has not relied upon the expert opinion referred to in the show cause notice because despite the summons issued to them, they did not appear before the adjudicating authority. Therefore, no adverse inference can be taken against the revenue and in favour of the appe....