2022 (11) TMI 1364

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....ned Advocate for the respondent. It appears that there is a delay of 47 days in filing the appeal. However, we are satisfied with the reasons assigned in the affidavit filed in support of the application/petition and accordingly, the delay in filing the appeal is condoned. CUSTA/20/2022 This appeal filed by the revenue under Section 130 of the Customs Act, 1962 (the Act) is directed against the order dated 5th January, 2022 passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata (Tribunal) in Customs Appeal No.75072 of 2020. The revenue has raised the following substantial questions of law for consideration: i) Whether the Learned Tribunal is right and justified in remanding the matter to the adjudicating authority fo....

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....dicates that 'sample under investigation does not contain additives so it can be considered as base oil'? On going through the order passed by the learned Tribunal we find that the order of remand whereby the learned Tribunal has remanded the matter back to the Tribunal with a direction to allow cross-examination of all the experts whose reports were relied upon and after giving reasonable opportunity of being heard to pass an order. At the first blush it would appear that the direction issued by the Tribunal was well justified, as it was the case of the respondent/assessee that they had no opportunity to cross-examine those expert witnesses. However, the issue involved in the instant case permits us to take a slightly different view. The ....