2014 (3) TMI 994

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.... Ms. Ranjana Jha, JCDR, for the Respondent. ORDER Learned Consultant submits that report of CRCL is not correct in respect of testing of polyester fabric (un-textured) imported by the appellant. IIT by its report, dated 26-4-2006 opined that goods declared by the appellant were correct. The adjudicating authority has not allowed retesting of the goods nor allowed cross-examination of chemic....

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....msp;We are unable to find any pleading before the Commissioner (Appeals) as to the desirability of cross-examination of chemical examiner at the interest of justice when CRCL report remained unchallenged and IIT report was obtained by appellant without making Revenue a party thereof. There was no challenge before that Authority as to the departure to the prescribed norm by CRCL. Ld. Commissioner (....