Curt
Member
Epson recommends inserting the film so the emulsion side (dull side) is facing up and thus the manufacturers edge markings on the film appear to read backwards. If your film is relatively flat, orient the film this way first, but dont be afraid to experiment with the orientation of the emulsion because some users claim they get better scans with the emulsion side down (most say they cant tell the difference). I think the real reason Epson tells you to orient your film emulsion side up is so the resulting scans are laterally correct (dont need to be manually flipped). If you scan your film emulsion side down, you may need to reverse or flip your image. This is easily accomplished in Photoshop by using the following menu commands: Image > Rotate Canvas > Flip Horizontal.
A quote from Betterscanning, a company with a very good reputation. I've been scanning with the emulsion down and text in the negatives read backwords. I was doing the rotate and flip in Photoshop but then I looked it up and found this quote which seems to say experiment. Any comments about mounting emulsion up or down. Or just give an up or down vote.

They don't claim any specific scanner in the article.
Curt