2011 (12) TMI 184

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rima facie, held different belief on the basis of the material collected including Chemical Examiner's report. The Department has instituted adjudication proceedings against both the petitioners on the premise that the product is not classifiable as Pan Masala and that therefore, cannot claim rebate, which is being claimed by the petitioners. It is the case of the Department that the petitioners have made mis-declarations with respect to the goods manufactured.   3. Such proceedings are entrusted to the Commissioner of Central Excise, Vapi for adjudication. The petitioners prime grievance has been with respect to the cross-examination of the Chemical Examiner, Customs House Laboratory, Kolkata.   4. Previously, the petitione....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ivil Application No. 14431 of 2006, by an Order dated 23 rd November 2006, the Division Bench of this Court had granted permission to cross examine the Expert.   Considering the facts and circumstances of the case, the petitioners are permitted to cross examine the Expert namely the Chemical Examiner, Custom House Laboratory, Kolkata, who may either be requested to remain present in-person before the Adjudicating Authority for such purposes, or in the alternative, at the discretion of the Department, such cross examination may be conducted through Video Conferencing; if such facilities are available. It is further directed that opportunity of cross examination is subject to the following two conditions:-   [a] The petitioner....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....isters etc. maintained at the Customs House Laboratory, Kolkata in respect of testing and analysis of the samples taken from the factory of Messrs Unicorn on 11.10.2007;"   7. The grievance of the petitioners in these petitions is that instead of examining Chemical Examiner for cross-examination, the adjudicating authority only examined Assistant Chemical Examiner and further that necessary documents and records were not made available only on the premise that this Court in its order dated 28.4.2011 had not given any such direction.   8. It is the case of the petitioners that since the Court had directed the petitioners to carry out the cross-examination, peremptorily, they participated in the proceedings and carried out the....