2017 (11) TMI 1961

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..... ndergone - complete opportunity of presenting the case not provided - principles of natural justice - HELD THAT:- Issue decided in the case of CAPSTAN RUBBER INDIA, CAPSTAN RUBBER INDIA UNIT-II, KATYAL INDUSTRIES SHAKTI RUBBER CORPORATION VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, AGRA [ 2016 (12) TMI 1172 - CESTAT ALLAHABAD] where it was held that the principles of natural justice .....

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..... espondent : Sh. S. K. Bansal, DR. Per: Justice (Dr.) Satish Chandra : Both these appeals have been filed against the order in original No. ALW-EXCUS-O-I-O-COM-16-15-16 dated 13.08.2015 passed by the Commissioner of Central Excise, Alwar. The period of dispute is November, 2005 to June, 2012. 2. The sole dispute in the present appeals is pertaining to the classification of Non-cellula .....

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..... ed rubber sheet falls under Chapter 40082910. We understand that further clarification on said discrepancy in the test report is needed. The appellants sought Cross-examination of the concerned authorities concerned with the testing of the samples and the same was found to be not allowed by the Original Authority. Therefore, it appears that complete opportunity to represent the cases was not given .....

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