2001 (3) TMI 543

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..... wri Shankar, Member (T)]. - Master Tobacco Co. (India), the respondent to this appeal, as a job worker for VST Industries Ltd. manufactured cigarettes from cut tobacco manufactured by VST Industries Ltd. and cleared without payment of duty under the provisions of Chapter X of the Central Excise Rules. Duty was demanded from VST Industries Ltd. on 646 kilograms of tobacco sent under this procedur .....

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..... sing of the appeal, the Commissioner (Appeals) noted that the expressed contained in the notification included tobacco which was intended to be used in the manufacture of cigarettes even if it was not so used, and held that the rate of duty of Rs. 50/- per kilogram applicable according to notification had been correctly applied. Hence this appeal by the department. 4. The ground in the appea .....

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