TMI Blog1999 (4) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rekhi, Consultant and R.C. Gupta, Advocate, for the Respondents. [Order per : S.S. Kang, Member (J)]. The Revenue has filed this appeal against the order-in- original passed by the Collector of Central Excise, Meerut. 2. In the impugned order the Collector of Central Excise held that the Kraft Paper manufactured by the respondents contains more than 75% of bagasse pulp in total quant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulation for arriving at percentage of bagasse pulp to show the bagasse pulp is in excess of 75% by weight of the pulp. They relied upon the Trade Notice No. 7/8 issued by the Central Excise Collectorate, Meerut which lays down that percentage of bagasse would be determined on the basis of pulp alone. The Revenue also pleaded that some inadmissible deductions from the total weight of paper on groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s follows : Year Kraft Paper Kraft Pulp after giving Benefit @ 8% Bagasse Consumed Bagasse % in Pulp @ 29 % % of Bagasse Pulpin Kraft Paper 87-88 1789-004 1645.88 4292.227 1244-746 75.62% 88-89 2836-969 2610.01 6784-239 1967-429 75.38% 89-90 2735-186 2516.37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arriving at the percentage bagasse in the pulp, the learned Collector in the impugned order allowed only 8% deductions towards moistures and additives and reel core weight in the paper. The Revenue had not produced any evidence on record to show that this deduction was not rightly allowed. The Revenue has also not been disputing the fact that the weight of the paper contains moisture, additives an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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