2004 (6) TMI 372

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..... [Order per : C.N.B. Nair, Member (T)]. - The first appellant was a manufacturer of Cable Filling Compound. They paid duty on this compound at rates applicable under chapter sub-heading 3824.90 of the Central Excise Tariff. Simultaneously, they were availing themselves of Modvat benefit in respect of several items, purportedly going into the production of the compound, as inputs. However, di .....

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..... certain inputs is erroneous and it has been reached without considering relevant materials and following just procedure. During the hearing of the case, learned Senior Counsel representing the appellant pointed out that the main evidence relied on by the Revenue is a test report of the Central Revenue Control Laboratory. This report related to sample drawn in 1999. It has been pointed out in the .....

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..... get reliable expert opinion. Not even the Chemical Examiner of the Central Revenue Control Laboratory, who carried out the test and signed the test report was examined or offered for cross-examination. The learned Senior Counsel has submitted that in these circumstances, the matter is required to go back to the original authority for a proper adjudication. 3. We have perused the records and hear .....

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