Custom, Excise & Service Tax Tribunal
M/S. Gpl Polyfilms vs Cce, Kanpur on 29 June, 2010
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No. 2, R.K. Puram, NEW DELHI COURT No. II CUSTOMS APPEAL NO. 574 OF 2006 [Arising out of Order-in-Appeal No. 400/Cus/APPL/KNP/2006 dated 30.08.2006 passed by the Commissioner of Customs & Central Excise (Appeals), Kanpur] M/s. GPL Polyfilms Appellants Reptd. By Ms. Asmita Nayar, Advocate Versus CCE, Kanpur Respondent
Reptd. By Shri M. Rastogi, D.R. Date of Hearing/decision: 29th June, 2010 Coram: Honble Dr. C. Satapathy, Technical Member;
Honble Shri Ashok Jindal, Judicial Member FINAL ORDER NO. DATED ________ Per Dr. C. SATAPATHY: Heard both sides.
2. It is the case of the department that the waste of Polyester Staple Fibre imported by the appellants was found to be comprising of Viscose and Polypropylene. Learned Advocate appearing for the appellants states that the appellants had asked for re-testing of the sample but the same got re-tested by the same chemical examiner. It is the grievance of the appellants that neither testing has been done by any higher authority nor by any other agency who have expertise in textile products. Learned Advocate further argued that the appellants had requested for cross examination of the chemical examiner but that has not been allowed.
3. Considering the submissions from both sides including the fact that this is a case of import after fulfillment of export obligation, we set aside the impugned order and remand the matter to the original authority to have remnant samples re-tested at the level of Dy. Chief Chemical Examiner, and if that is not possible to allow cross examination of the chemical examiner. He shall pass the order after allowing the re-testing of the samples and cross examination of the chemical examiner. Appeal is allowed by way of remand. Misc. application for extension of stay is allowed.
(Dictated & pronounced in the Open Court.) (DR. C. SATAPATHY) TECHNICAL MEMBER (ASHOK JINDAL) JUDICIAL MEMBER RK 2