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2018 (9) TMI 1433 - HC - Central ExciseAppeal dismissed on pre-judging the issue - appropriate formula to determine the use of raw materials - Held that:- The Tribunal, at the very outset, merely cited and relied upon the Settlement Commission’s order, and proceeded to follow it without addressing itself as to whether in the present case that formula was applicable at all or when adverting or even taking into consideration the appellant’s submissions on the merits with respect to the inapplicability of the Settlement Commission’s formula in the context of its submissions that the period in question involved a separate product. This Court is of the opinion that the remand order should be appropriately modified - The impugned order is accordingly modified; the Commissioner shall while examining the matter afresh take into consideration the facts of the case as based upon the materials and evidence led before him to determine as to what is the appropriate ratio for deciding the increased weight as well as the percentage of Snuff and Tobacco in respect of the new product ‘Premium Khaini’ for the period April, 2006 to 07.03.2010. 2017 (12) TMI 217 - CESTAT NEW DELHI
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