Yeah, the Epson manual says emulsion side (dull side) up, but if you read forums and others' personal experience, most say to do emulsion side down for exactly the reasons degolf says.
I find that the neg sits flatter (doesn't sag against the glass) if I do it emulsion side down too.
Ok, so for my memory...and in regards to scanning on a flatbed neg scanner with 120/220 roll film:
- Emulsion side is the dull side
- Emulsion side is opposite the "readable" filmstrip id text
- Scan emulsion side down, which is opposite Epson's instructions