TaxTMI 
TaxTMI 
1999 (5) TMI 38
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....of Central Excise. The dispute is regarding the classification of the products manufactured by the petitioner as to whether the Fungicides as claimed by the petitioner are disinfectants as held by the respondent. In this petition, it is stated that the principles of natural justice have been violated as the petitioner was not provided with an opportunity of cross-examination of the Chemical Examin....
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...., the petitioner should be given an opportunity of cross-examination of the expert will always depend on the facts and circumstances of the case. There may be cases where the statements is on the disputed facts, cross-examination may not be necessary. On the other hand, there may be cases, where, to bring the truth on record, because of doubtful or disputed nature of statement, it would be necessa....
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....itably form part of fair play in action but where there is no lis regarding the facts but certain explanation of the circumstances there is no requirement of cross-examination to be fulfilled to justify fair play in action. When on the question of facts there was no dispute, no real prejudice has been caused to a party aggrieved by an order, by absence of any formal opportunity of cross-examinatio....
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....ollector has observed that the findings recorded are not based on the information of the Chemical Examiner but are corroborated by various statements of employees of the assessee themselves duly supported by the documentary evidences such as the packing slip etc. It is not in dispute that the Chemical Examiner was not allowed to be cross-examined, but whether not providing an opportunity of cross-....