2011 (4) TMI 1324 - HC - Central Excise

Summary

Issues involved: Proceedings under Central Excise Act, 1944; Alleged mis-declaration of excisable article; Cross-examination of Chemical Examiner and departmental officers.

Proceedings Summary:
The petitioners are facing proceedings under the Central Excise Act, 1944 due to alleged mis-declaration of the excisable article. The Department claims that the product is not Pan Masala as it lacks required ingredients. The petitioners sought to cross-examine the Chemical Examiner and departmental officers involved in taking samples. Initially, the Adjudicating Officer allowed cross-examination of the Expert but later refused. The petitioners approached the High Court seeking permission for cross-examination.

Upon hearing the parties, the High Court decided not to address the request for cross-examination of departmental officers, leaving it for future arguments. However, regarding the cross-examination of the Chemical Expert, the Court found merit in the petitioners' request. Referring to a previous order granting permission for such cross-examination, the Court allowed the petitioners to cross-examine the Chemical Examiner from the Custom House Laboratory, Kolkata. The cross-examination could be conducted in person or via Video Conferencing, subject to certain conditions.

In conclusion, the High Court directed that the petitioners are permitted to cross-examine the Chemical Expert to clarify the issue of mis-declaration. The Court emphasized that the cross-examination should be completed on the same day without seeking adjournments, ensuring a fair and efficient process for both parties.