TMI Blog2000 (5) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... quality tests during the period from January, 1991 to 28-2-1992, were held leviable to duty of excise. For arriving at the above conclusion, the Commissioner (Appeals) has relied upon the earlier decision of the Tribunal in the case of Godfrey Philips India Ltd. v. C.C.Ex. reported in 1993 (63) E.L.T. 186 (T). The Commissioner also observed that the said order was subsequently confirmed by the Hon'ble Supreme Court when the appeal filed by M/s. Godfrey Philips India Ltd. was dismissed as reported in 1995 (79) E.L.T. A-156. It was held in the said decision of the Tribunal that loose cigarette sticks sent for laboratory and empirical test are dutiable being fully manufactured excisable goods. Dr. Samir Chakraborty, learned Advocate for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tests carried out by them and a different view was taken. As such, he submits that as the tests in the instant cases are not by actual smoking of cigarettes, the same cannot be considered in the light of the earlier judgment of the Tribunal reported in 1993 (63) E.L.T. 186 (Tribunal), the same needs to be adjudged by applying the ratio of a subsequent decision reported in 33 : RLT. In this view, he prayed for setting aside the impugned order and allowing the appeals. 4. Shri R.K. Roy, learned JDR for the Revenue reiterates the reasoning of the authorities below. However, it has been fairly conceded by the learned JDR that the types of tests as disclosed by the appellants in reply to show cause notice, are different than by actual smokin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) checking of physical parameters of cigarette sticks and glueing of cigarette paper and fixing of filter rods. It is further emphasized by the ld. Advocate and in the appeal memo as follows :- 'If the cigarette sticks and the packs conform to the required quality control specifications, the same are sent for packing and eventual dispatch on payment of appropriate duty. However, if such cigarette sticks and their packs do not conform to the required quality control specifications, the said cigarette sticks and the respective batch are ripped up and sent for remanufacture, while the cigarette packets are torn up and the cigarettes therein are ripped up and remanufactured. It will therefore be evident that all the cigarette sticks and thei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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