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2014 (3) TMI 160 - AT - Central ExciseManufacturing of Paan Masala - The dispute in the present appeals relates to the percentage of betel nuts. - If the same exceeds 15%, the product would get covered under the purview of notified goods as per the provisions of Section 3A of the Central Excise Act, 1944 and the appellants would required to pay duty in terms of Paan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008. - Held that:- if the samples were not sent to Shri Ram Institute for Industrial Research, the Revenue has to take a categorical stand and should have contested the said stand of the appellants. If the samples have actually been sent to Shri Ram Institute for Industrial Research and have actually been registered by them, the test report of the same is required to be made known to the appellants and should be relied upon by the adjudicating authority so as to give a justifiable finding. Appellants made a request for re-test of the samples - no justifiable reason for denying the said request of the appellants. The Delhi Test House Report is subsequent to the passing the present impugned order, but in as much as the same shows the presence of betel nut to the extent of 9.8% and in view of the fact that we have already expressed our unhappiness over the manner of sending of samples to CRCL a report of Shri Ram Institute for Industrial Research, we deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority for re-examining the matter in the light of the observations made by us in the preceding paras. - Decided in favor of assessee by way of remand.
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