Revenue raised  an objection to the procedure followed by the Tribunal. According to revenue  the members of the Tribunal ought not to have undertaken the exercise of inspection the mill, as they can hardly be construed to be experts in the field of  cement  production and technology. Referred  t the decision in the case of CIT v.. Bharti Cellular Ltd    [2010] 193 Taxman 97/[2011] 330 ITR 239 (SC) that, according to him, supports the contention that if at all one were to undertake such exercise, it is best left to the experts in that field. This decision relates to deduction of tax at source by that assessee in the context of interconnect charges/access/port charges to BSNL.  Court held that he inspection undertaken has enabled the Tribunal to understand the layout and segments of the factory, the manner in which the processes are carried out and the contribution of those processes to the ultimate output.  (AY. 1996-97)