2014 (3) TMI 994

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....ondent. 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 chemical examiner of CRCL. Therefore, merely ba....

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....he 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 (Appeals) did not rely on IIT report on the grou....