SANJIB BANERJEE, J. - (1.) The Court : The petitioners challenge an order-in-original dated December 22, 2015 passed pursuant to several show cause notices issued to the first petitioner company.
(2.) In short, the issue before the relevant Commissioner was whether the product manufactured and sold by the petitioner-company was liable to be regarded as a textile or merely as a plastic product. The petitioners contended that the product was covered by Chapter 56 of the First Schedule to the Central Excise Tariff Act, 1985. The petitioners sought to avail of a total exemption from duty under such provision.
(3.) The concerned Commissioner has considered the matter in great length in what otherwise appears to be an erudite order. The Commissioner has referred to the basis of classification, the relevant tests and the like. However, there are two aspects to the order that the petitioners have emphasised on : that the petitioners did not have the services of their consultant at the final hearing and, though the matter was pending for a considerable period, a short adjournment was not afforded to the petitioners for either the consultant to represent them or for alternative arrangements to be made; and that a report was used as the basis for negating the petitioners' contention as to classification without affording a copy thereof to the petitioners.;