TMI Blog2003 (3) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... n (14) appeals filed by Revenue with reference to the respective impugned orders, involving common issue and therefore, they are taken together and are being disposed of by this common order. 2. When these matters were called, none appeared on behalf of the Respondents. However, there was a request for an adjournment. On going through the facts and circumstances of the case and the issue involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id orders the assessees filed appeals before the Commissioner of Customs and Central Excise (Appeals), Hyderabad. The Commissioner (Appeals) had allowed the appeals. Hence these appeals, filed by Revenue. 4. The Commissioner (Appeals) has observed in the impugned order that the flavoured tobacco is not sold in the market and is only consumed in the factory for further manufacture of Gutkha. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bacco Products Ltd. v. CCE, Hyderabad reported in 2002 (139) E.L.T. 356 (Tri. - Che.) and especifically they relied upon the relevant extract of the judgment which is as under - "Demand - Intermediate product - Duty demanded on Chewing Tobacco/zarda arising during the intermediate stage alleging that the same was captively used in the manufacture of 'pan masala' - Product arising during the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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