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TMI Blog2022 (11) TMI 1364X X X X Extracts X X X X X X X X Extracts X X X X ..... s. That apart, the experts who had examined the sample of the products imported are not party to the proceedings. Therefore, the question of directing cross-examination of those officials/experts does not arise. Thus the Tribunal is left with only one task that is the examine the experts report and then come to a conclusion as to whether the case as projected by the respondent/importer was acceptable and justified. Since the learned Tribunal is last fact finding authority it is fully empowered to re-appreciate the evidence which is on record and this is required to be done by the learned Tribunal which was the issue before it with regard to classification of the products so imported. The question of examination of the experts does not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Appeal No.75072 of 2020. The revenue has raised the following substantial questions of law for consideration: i) Whether the Learned Tribunal is right and justified in remanding the matter to the adjudicating authority for cross examination of Chemical Examiner when the Chemical Expert(s) whose reports were relied upon were not a witness to the proceedings and no statement were recorded by the department from such officers either prior to issuance of show cause notice or thereafter and the report submitted by the chemical examiners is in effect discharging a statutory duty ? ii) Whether non consideration of the respondent s prayer for cross examination of Chemical Examiner will amount to violation of natural justice when the Chem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was well justified, as it was the case of the respondent/assessee that they had no opportunity to cross-examine those expert witnesses. However, the issue involved in the instant case permits us to take a slightly different view. The issue is with regard to the classification of the products which were imported by the appellant as to whether those were base oil or machinery oil . The Central Revenue Control Laboratory, Calcutta and the Central Revenue Control Laboratory, New Delhi had given test reports as regards the nature of the products which were imported. The Tribunal has not rendered a finding as to whether the test reports would support the case of the revenue nor there is a finding that the test reports support the classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Tribunal for expeditious hearing of the appeal. For such reason alone, we are inclined to interfere with the order passed by the Learned Tribunal. Accordingly, the appeal is allowed. The order passed by the learned Tribunal is set aside. The matter is remanded back to the learned Tribunal for fresh consideration to give a decision on merits and in accordance with law on the available materials. However, it is placed on records this Court has not made any observation with regard to the merits of the matter and it would be open to both parties to canvass all points and the learned Tribunal shall take a decision uninfluenced by any observation made in this order. Accordingly, the appeal stands disposed of. Consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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