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TMI Blog2017 (12) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. M. R. Sharma, AR for the Respondent ORDER Per: Justice (Dr.) Satish Chandra These appeals have been filed by the appellant against O-I-O No. 49-52/PKJ/CCE/Adjn/09 dated 04.11.2009; and O-I-O No. 07/2011 dated 21.12.2011 passed by the Commissioner of Central Excise, New Delhi. The period of dispute is April 2006 to March, 2010. 2. In both the appeals the issue is identical. So, both the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant; and Sh. M. R. Sharma, ld. AR for the Revenue and gone through the material available on record. 5. Ld. Counsel for the appellant argued at length and submitted written submission, booklet of the case laws. He submitted that during the period under consideration, there was no search, no statement was recorded, no transporters was examined, similarly, no buyer was examined. So, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. He has discussed this issue in his order in para 28 in detail. 8. However, the submission of the ld. Counsel is that the said formula was rejected by the Settlement Commission for the earlier period in the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be possible to segregate the same in a test to determine quantity of the tobacco in two different forms. Thus, it would be logical to assume that the quantity of raw tobacco on dry matter basis as shown in the Revenue's test reports is inclusive of the quantity of snuff that had been put into, the product. Question arises how can we find out as to how much was the actual weight or percentage of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in mean weight of tobacco as shown in the test reports it would be 11+83x64.95= 8.60%". 9. By respectfully following the formula provided by the Settlement Commission, we set aside the impugned order and remand the matter 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 hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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