2006 (6) TMI 294

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..... r per : S.S. Kang, Vice-President]. Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs. 1,13,29,497/-. The applicant made import of fabric and cleared the same as fabric of non-texturised polyester filament and claimed the Custom Tariff classification No. 54076190 and claimed the benefit of Notification No. 36/2003. As per the Revenue, the goo .....

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..... tention is that even on queries raised by the Revenue, the Government Central Textile Institute again opined that fabric is of non-texturised polyester filament. The contention is that in view of this situation when there are contradictory test reports, the applicants asked for cross-examination of the experts and the same was denied. The contention of the applicant is that as there are contradict .....

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..... re against the Revenue and on queries raised by the Revenue, the Central Textile Institute committee changed his opinion. In these circumstances, the denial of cross-examination is not sustainable. Prima facie, the applicant has a strong case in their favour, therefore, the pre-deposit of whole of the duty is waived for hearing of the appeal. As we find that in view of the contradictory test repor .....

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