SDS RAMCIDES CROP SCIENCE PRIVATE LTD. Vs. THE COMMISSIONER OF CENTRAL EXCISE, CHENNAI II COMMISSIONERATE

JUDGEMENT

(1.) The petitioner has filed the above writ petition to issue a Writ of Certiorarified Mandamus to call for the records pertaining to the impugned order No. 19/2015 dated 01.09.2015 issued in C.No.V/15/104/2014 -Cx.Adjn by the respondent and quash the same and further direct the respondent to permit the petitioner to cross - examine the Chemical Examiner, whose report has been relied upon in the impugned order dated 01.09.2015.

(2.) The learned counsel for the petitioner contended that the respondent should have given an opportunity to cross examine the Chemical Examiner, who had given a report, stating that the product is not a Fertilizer. The learned counsel also submitted that in view of the judgement reported in : 2013 (295) ELT 195 (Mad.), the respondent should have given an opportunity to cross examine the Chemical Examiner, who had given a report stating that the product is not a Fertilizer. Further, the learned counsel submitted that denying the opportunity of cross examination is a clear violation of principles of natural justice.

(3.) Countering the submissions made by the learned counsel for the petitioner, Mr.A.P. Srinivas, learned Standing Counsel, appearing for the respondent, submitted that Chemical Examiner's report was taken into consideration only at the instance of the petitioner and that the respondent had not taken the same on his own for consideration. The learned Standing Counsel also submitted that even without the Chemical Examiner's report, the respondent had come to a definite conclusion that the product is not a Fertilizer. The learned Standing Counsel relied upon paragraph 6.6 of the impugned order to submit that the respondent had come to the said conclusion, even without relying upon the Chemical Examiner's report. That apart, the learned Standing Counsel submitted that even if the Chemical Examiner's report is eschewed or ignored, the impugned order passed by the respondent would stand.