1998 (5) TMI 92

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..... i Harbans Singh, Advocate for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - These two appeals involve the issue of classification of preparations containing snuff of tobacco in any proportion. The period of dispute in Appeal No. E/4669/91-D is 1-12-1989 to 6-2-1990, while the period covered in the second case is from August, 1990 to December, 1990. 2. The respondents are .....

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..... bans Singh, learned Counsel. We find that the issue of classification of this type of product i.e. `snuff of Tobacco' has been decided by the Tribunal by the majority view in the case of M/s. Lachman Dass Behari Lal v. The Collector of Central Excise, New Delhi (Final Order Nos. E/103-104/94-D, dated 18-2-1994. In this case the Tribunal by a majority view held that the Snuff and Tobacco manufactur .....

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..... satisfy the Assistant Commissioner to whom the matters are remanded, that they have not passed on the incidence of duty on the product to their customers. The Assistant Commissioner shall pass fresh orders after satisfying himself on the aspect of unjust enrichment and before passing fresh orders he shall extend reasonable opportunity to the respondents of being heard, submitting evidence in supp .....

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