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2017 (12) TMI 217 - CESTAT NEW DELHIClandestine removal - formula prescribed by Shriram Institute for Industrial Research regarding the increasing of the weight - the Commissioner opined that in the process, the water is added to the lime so the weight has increased and appellant has not accounted for the increased weight - Held that: - it appears that for the period under consideration, the Commissioner has relied on the formula prescribed by Shriram Institute for Industrial Research regarding the increasing of the weight by adding the water in the lime for manufacturing khaini - matter remanded to the Commissioner to re-determine the quantity for the increased weight as per the formula prescribed by the Settlement Commission, but by providing an opportunity of hearing to the appellant, as per law - appeal allowed by way of remand.
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