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TMI Blog1992 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... bove captioned appeals. Shri A.S. Sundar Rajan, learned Consultant has appeared on behalf of the appellants. Shri A.S. Sundar Rajan pleaded that the appellants had imported AVS plastic and the declaration was made as Synthetic Resin (W.S.) ABS Moulding Powder (Recycled) and the Revenue had assessed the same as ABS virgin material. Shri Sundar Rajan pleaded that Revenue s whole case rests on two test reports of M/s. IIT and M/s. ABS Plastics which appear on page Nos. 65 and 66 of the paper book and pages 62 to 64 of the paper book. Shri Sundar Rajan pleaded that by their letter dated 4-10-1990 which appears on page No. 120 of the paper book the appellants had asked for the cross-examination of the witnesses. Reliance has been placed on the two chemical reports and only the statement of Shri R.S. Parmar, who is the Chief Manager of the ABS Plastics Ltd. and M/s. ABS Plastics Ltd. is the competitor of the appellants. He pleaded that Shri M.K. Trivedi of M/s. I.I.T. was not produced. He also argued that the letter dated 4-10-1990 written by the appellants to the Collector was duly acknowledged and an intimation to this effect is there vide Assistant Collector (Adjudication) letter date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cknowledged by the Collector s office vide his letter dated 6-12-1990. Para 2 from the Collector s office letter dated 6-12-1990 which appears on page No. 122 of the paper book is re-produced below :- You are requested to intimate this office why you require the cross-examination of the persons (As para 2 of the letter dated 4-10-1990) before submission of reply to Show Cause Notice. 3. We have gone through the Order-in-Original. The Collector has dealt with the appellants request for cross-examination of the witnesses on page No. 35 36. Para 05 and 06 of the findings of the said Order are reproduced below :- The allegation that the test report of the I.I.T. cannot be related to the samples is obviously wrong because the test report indicated that the sample related to Bill of Entry No. 3803 dated 20-7-1989, 3331 dated 21-7-1989 and 3284, dated 19-7-1989 all of which have been filed by M/s. Indo Plast. Secondly, there is also no dispute that I.I.T. is highly competent research institute with sophisticated facilities for all types of physical and chemical testing. Therefore, the I.I.T. would not give a mere opinion unless it is backed by scientific test. As regards the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-1991, the Consultant has asked for the cross-examination of the concerned officials of ABS Plastics without specifically naming anyone. Therefore, the department was at liberty to produce the concerned officials. Since Dr. R.S. Parmar is the Chief of the R D wing of the company and since he has signed the letter dated 3-11-1989 from the company indicating the conclusions of the test results, the department was fully justified in producing him for cross examination. Besides, it was also unnecessary to produce three persons from the same company for cross examination in order to elicit the information relating to the same test result. The contention of the consultant that the report furnished by Dr. R.S. Parmar was hearsay has been countered by Dr. Parmar himself during the cross-examination saying that though he may not have tested the goods himself, he was responsible for the test result and had the responsibility to ensure that test results were conducted properly." A simple perusal of the Order further shows that the whole finding is based on the opinion of the Technical Expert. Hon ble Supreme Court in the case of Kalra Glue Factory v. Sales Tax Tribunal and Others repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ross-examination was used in order to reach the conclusion that the transaction was an inter-state sale. We are told that Banke Lal has now died. Under the circumstances, we set aside the order of the High Court as also of the Sales Tax Tribunal and remit back the matter to the Sales Tax Tribunal at Meerut. It will be open to the appellant to produce the documents which the appellant has offered to produce before us. The Tribunal will permit the genuineness thereof and to pronounce upon the reliability of the documents and the impact of it on the matter in issue. Respondent Nos. 3 and 4 have stated in paragraph 7 of the counter-affidavit as under: The Tribunal while examining the nature of transaction about the transaction of Rs. 1,93,380 had observed as under : We wanted to see the bills made by M/s. D.P. Paint Mart to M/s. Baba Glue Factory on consignment basis, if any, as alleged. The bijacks or bills could have on the plea that they are no more available as Sri Banke Lal has himself expired. Thus the primary evidence which was very relevant to decide whether the goods sent by Hapur party to M/s. D.P. Paint Mart of Delhi were for sale on consignment basis and whether M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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