2004 (2) TMI 114

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....r : S.S. Kang, Member (J)]. - The appellants filed these appeals against the adjudication order passed by the Commissioner of Central Excise. In the impugned order the Commissioner held that from the process of manufacture of calcite powder as explained by Shri Dilip Gulundia, Director of assessee and the report of the chemical examiner it is evident that the product manufactured by the assessee i....

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....sition is accepted by the Revenue. 4. We find that in Para 15 of the impugned order, the Commissioner of Central Excise relied upon the Test Report of samples and decided the issue of classification against the appellants after relying upon the report of Chemical Examiner. In these circumstances, the refusal to accept the request of appellants for Cross-examination to the Chemical Examiner, is ....